| Links from Section 512 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(a) a disposal of shares within subsection (2) is a transfer to which section 511(4)(c) applies, |
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Taxes Consolidation Act, 1997 |
(a) if before that time the participant has become chargeable to income tax by virtue of section 513 on a percentage of the amount or value of any capital receipt (within the meaning of that section) which is referable to those shares, the locked-in value of the shares shall be the amount by which their initial market value exceeds the amount or value of that capital receipt or, if there has been more than one such receipt, the aggregate of those receipts, and |
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Taxes Consolidation Act, 1997 |
(1) Subject to sections 514 and 515(6), any reference in this Chapter to the locked-in value of any of a participant’s shares at any time shall be construed as follows: |
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Taxes Consolidation Act, 1997 |
(1) Subject to sections 514 and 515(6), any reference in this Chapter to the locked-in value of any of a participant’s shares at any time shall be construed as follows: |
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| Links to Section 512 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(3) Where an individual holds shares of any class in a company and relief has been given in respect of some shares of that class but not others, then any disposal by the individual of shares of that class in the company, not being a disposal to which section 512(2) applies, shall be treated for the purposes of this section and section 508N as relating to those in respect of which relief has been given under this Part rather than to others. |
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Taxes Consolidation Act, 1997 |
“locked-in value”, in relation to any shares, shall be construed in accordance with section 512(1); |
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Taxes Consolidation Act, 1997 |
(b) it consists of the proceeds of a disposal within section 512, or |
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Taxes Consolidation Act, 1997 |
(a) dispose of some of the rights arising under a rights issue within the meaning of section 512(5)(b), and |
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Taxes Consolidation Act, 1997 |
(5) In relation to shares comprised in the new holding, section 512(1) shall apply as if the references in that section to the initial market value of the shares were references to their locked-in value immediately after the company reconstruction, which shall be determined by— |
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Taxes Consolidation Act, 1997 |
according to their market value immediately after the date of the reconstruction, and section 512(1)(a) shall apply only to capital receipts after the date of the reconstruction. |
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Taxes Consolidation Act, 1997 |
(b) without prejudice to section 512(6), the event shall be treated as relating to shares which are not excess shares or unauthorised shares before shares which are. |
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Taxes Consolidation Act, 1997 |
(a) where there is a disposal of shares, or a deemed disposal of shares, as referred to in subsections (2) and (7), respectively, of section 512, on the appropriate percentage of the locked-in value of those shares as construed in accordance with subsection (1) of that section, or |
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