| Links from Section 519C | ||
|---|---|---|
| Act | Linked to | Context |
|
Central Bank Act, 1971 |
(a) a person who is a holder of a licence granted under section 9 or an authorisation granted under section 9A of the Central Bank Act 1971, or a person who holds a licence or other similar authorisation under the law of an EEA state, other than the State, which corresponds to a licence granted under the said section 9, |
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Central Bank Act, 1971 |
(a) a person who is a holder of a licence granted under section 9 or an authorisation granted under section 9A of the Central Bank Act 1971, or a person who holds a licence or other similar authorisation under the law of an EEA state, other than the State, which corresponds to a licence granted under the said section 9, |
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|
Central Bank Act, 1971 |
(a) a person who is a holder of a licence granted under section 9 or an authorisation granted under section 9A of the Central Bank Act 1971, or a person who holds a licence or other similar authorisation under the law of an EEA state, other than the State, which corresponds to a licence granted under the said section 9, |
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|
Credit Union Act, 1997 |
(h) a credit union within the meaning of the Credit Union Act, 1997, or |
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|
Taxes Consolidation Act, 1997 |
(ii) whose contributions under the scheme are to be used in accordance with paragraph 17 of Schedule 12A, |
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Taxes Consolidation Act, 1997 |
(c) which is certified by the Revenue Commissioners as qualifying for exemption under this section by reference to requirements specified by the Minister for Finance in accordance with Schedule 12B. |
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Taxes Consolidation Act, 1997 |
(5) Schedule 12B to this Act which contains provisions supplementing this section shall have effect. |
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Taxes Consolidation Act, 1997 |
(b) a building society within the meaning of section 256, |
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Taxes Consolidation Act, 1997 |
(3) Any terminal bonus or interest paid by a qualifying savings institution under a certified contractual savings scheme shall not, where the qualifying savings institution is a relevant deposit taker within the meaning of section 256, be relevant interest for the purposes of that section and accordingly shall not be subject to deduction of appropriate tax under section 257. |
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|
Taxes Consolidation Act, 1997 |
(a) which provides for periodical contributions to be made by individuals for a specified period to a qualifying savings institution where the deposit represented by such contributions would, but for subsection (3), constitute a relevant deposit within the meaning of section 256 if the qualifying savings institution were a relevant deposit taker within the meaning of that section, |
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Taxes Consolidation Act, 1997 |
(3) Any terminal bonus or interest paid by a qualifying savings institution under a certified contractual savings scheme shall not, where the qualifying savings institution is a relevant deposit taker within the meaning of section 256, be relevant interest for the purposes of that section and accordingly shall not be subject to deduction of appropriate tax under section 257. |
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Trustee Savings Banks Act, 1989 |
(c) a trustee savings bank within the meaning of the Trustee Savings Banks Act, 1989, |
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| Links to Section 519C (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
17. The scheme shall provide for the scheme shares to be paid for with moneys not exceeding the amount of repayments made and any interest paid to them under a certified contractual savings scheme within the meaning of subsection (4) of section 519C. |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
1. This Schedule shall have effect for the purposes of section 519C. |
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Taxes Consolidation Act, 1997 |
(1) The requirements which may be specified under section 519C(4)(c) are such requirements as the Minister for Finance thinks fit. |
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Taxes Consolidation Act, 1997 |
(1) Where a specification has been made under section 519C(4)(c), the Minister for Finance may withdraw the specification and stipulate the date on which the withdrawal is to become effective and any certification made by the Revenue Commissioners by reference to such specification shall be deemed to have been withdrawn on the same date. |
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Taxes Consolidation Act, 1997 |
(1) Where a specification has been made under section 519C(4)(c), the Minister for Finance may vary the specification and stipulate the date on which the variation is to become effective and any certification made by the Revenue Commissioners by reference to the specification obtaining before the variation shall be deemed to have been withdrawn on the date the variation became effective. |
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