Link Report

This report lists all the outbound links from Section 546A under the heading Links from Section 546A.

Sections and schedules within TaxSource Total linking to Section 546A are listed under Links to Section 546A (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 546A

None
Links to Section 546A (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sched33.html

Section 546A

Taxes Consolidation Act, 1997

sec0597A.html

(5) Subsection (4) shall not apply where the transfer of the chargeable business asset to a wholly owned company is an arrangement or part of an arrangement the main purpose or one of the main purposes of which is to secure a tax advantage within the meaning of section 546A.

Taxes Consolidation Act, 1997

sec0604A.html

(b) where arrangements (within the meaning of section 546A) have been put in place and it can be shown that relief (apart from the relief given under subsection (3) subsection (2A) or (3), as the case may be) would be less if the arrangements had not been put in place.