| Links from Section 541C | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(2) (a) Notwithstanding any other provision of the Tax Acts or the Capital Gains Tax Acts, carried interest to which this section applies and which is received by an individual or a partnership shall be deemed to be an amount of chargeable gains to which section 28(1) applies. |
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Taxes Consolidation Act, 1997 |
(b) Notwithstanding any other provision of the Tax Acts or the Capital Gains Tax Acts, carried interest to which this section applies and which is received by a company shall be deemed to be an amount of chargeable gains to which section 28(1) applies. |
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| Links to Section 541C (from within TaxSource Total) | ||
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None |
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