| Links from Section 519A | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(ii) that individual obtains that right in accordance with the provisions of a savings-related share option scheme approved under Schedule 12A on or after the 6th day of April, 1999, and in respect of which approval has not been withdrawn. |
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Taxes Consolidation Act, 1997 |
(b) This section shall be construed together with Schedule 12A. |
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Taxes Consolidation Act, 1997 |
“schemes shares” has the meaning assigned to it by paragraph 10 of Schedule 12A. |
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Taxes Consolidation Act, 1997 |
(4) Subsection (3) shall not apply in respect of a right obtained by a person under a scheme which is exercised within 3 years of its being obtained by virtue of a provision included in a scheme pursuant to paragraph 22 of Schedule 12A. |
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Taxes Consolidation Act, 1997 |
(5) In this section “savings-related share option scheme” has the meaning assigned to it by Schedule 12A. |
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Taxes Consolidation Act, 1997 |
(b) In this subsection and in section 519B— |
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Taxes Consolidation Act, 1997 |
(3A) (a) Where, in exercising a right in accordance with the provisions of the scheme at a time when it is approved, the individual acquires scheme shares from a relevant body, neither a chargeable gain nor an allowable loss shall accrue to the relevant body on the disposal of the scheme shares, and the individual shall, notwithstanding section 547(1)(a), be deemed for the purposes of the Capital Gains Tax Acts to have acquired the scheme shares for a consideration equal to the amount paid for their acquisition. |
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| Links to Section 519A (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(1) If, at any time after the Revenue Commissioners have approved a scheme, any of the requirements of this Schedule cease to be satisfied or the grantor fails to provide information requested by the Revenue Commissioners under paragraph 6, the Revenue Commissioners may withdraw the approval with effect from that time or such later time as the Revenue Commissioners may specify but where rights obtained under a savings-related share option scheme before the withdrawal of approval from the scheme under this paragraph are exercised after the withdrawal, section 519A(3) shall apply in respect of the exercise as if the scheme were still approved. |
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Taxes Consolidation Act, 1997 |
(a) for the purposes of section 519A and this Schedule, and |
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Taxes Consolidation Act, 1997 |
(iii) the market value (determined in accordance with section 548) of the right referred to in section 519A(1) or 519D(1),
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Taxes Consolidation Act, 1997 |
(iv) any gain exempted from income tax by virtue of section 519A(3) or 519D(3) after such a gain is reduced by the market value of the right referred to in subparagraph (iii), and |
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