| Links from Section 515 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(3) Where the trustees of an approved scheme appropriate shares to an individual at a time when the individual is ineligible to participate in the scheme by virtue of Part 4 of Schedule 11, subsections (4) to (7) shall apply in relation to those shares, and in those subsections those shares are referred to as “unauthorised shares”. |
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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 |
(7) Where there has been a company reconstruction to which section 514 applies, a new share (within the meaning of that section) shall be treated as an excess share or unauthorised share if the corresponding share (within the meaning of that section) or, if there was more than one corresponding share, each of them was an excess share or an unauthorised share. |
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Taxes Consolidation Act, 1997 |
(a) the shares appropriated to such individual have been transferred to the trustees of the approved scheme concerned by the trustees of an employee share ownership trust to which section 519 applies, |
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| Links to Section 515 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(4) The scheme shall provide that the total of the initial market values of the shares appropriated to any one participant in
a year of assessment will not exceed
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Taxes Consolidation Act, 1997 |
(2) Section 515 and paragraph 3(4) shall, subject to any necessary modification, apply as if the first-mentioned company and the second-mentioned company were the same company. |
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Taxes Consolidation Act, 1997 |
(2) Section 515 and paragraph 3(4) shall, subject to any necessary modification, apply in respect of all shares appropriated to that individual in that year of assessment. |
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Taxes Consolidation Act, 1997 |
(a) where the shares were appropriated to the vendor under an approved scheme (within the meaning of Chapter 1 of Part 17), and to which the provisions of subsections (4) to (7) of section 515 do not apply, 3 years, and |
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Taxes Consolidation Act, 1997 |
(3) Subject to section 515(4), for the purposes of the provisions of this Chapter charging an individual to income tax under Schedule E by reason of the occurrence of an event relating to any of the individual’s shares, any reference to the appropriate percentage in relation to those shares shall be determined according to the time of that event, as follows— |
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Taxes Consolidation Act, 1997 |
(7) If in breach of his or her obligation under subsection (4)(b) a participant assigns, charges or otherwise disposes of the beneficial interest in any of his or her shares, the participant shall as respects those shares be treated for the purposes of this Chapter as if, at the time they were appropriated to him or her, he or she was ineligible to participate in the scheme, and section 515 shall apply accordingly. |
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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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