Link Report

“market value” shall be construed in accordance with section 548 of the Act of 1997;

“market value” shall be construed in accordance with section 548;

“market value” shall be construed in accordance with section 548; “participating company”, in relation to a group scheme, has the meaning given by paragraph 2(4);

(b) in the case of any other asset, 5 per cent of the market value (within the meaning of section 548) of the asset at the time when it was first applied by the body corporate in making any provision mentioned in section 118(1).

“market value” shall be construed in accordance with section 548;

“market value” shall be construed in accordance with section 548;

“market value” shall be construed in accordance with section 548;

“market value” shall be construed in accordance with section 548;

“market value” shall be construed in accordance with section 548;

“market value” shall be construed in accordance with section 548;

“market value” shall be construed in accordance with section 548;

(e) any amount spent on the acquisition of securities (within the meaning of Schedule 12) including any amount capable, at any particular time, of being so spent on such securities at their market value (within the meaning of section 548) at that time,

“market value” shall be construed in accordance with section 548;

“market value” shall be construed in accordance with section 548;

‘“market value’” shall be construed in accordance with section 548;

“market value” shall be construed in accordance with section 548;

“market value”, in relation to any shares, shall be construed in accordance with section 548;

(5) Where the market value (within the meaning of section 548) of any relevant remuneration at the time it is awarded exceeds, or would exceed, what would otherwise be its amount, its amount is that market value.

(iii) the market value (determined in accordance with section 548) of the right referred to in section 519A(1) or 519D(1), and

(b) Where a quoted option to subscribe for shares in a company is dealt in within 3 months after the taking effect, with respect to the company granting the option, of any reorganisation, reduction, conversion or amalgamation to which section 584, 585, 586 or 587 applies (or within such longer period as the Revenue Commissioners may by notice in writing allow), the option shall for the purposes of section 584, 585, 586 or 587 be regarded as the shares which could be acquired by exercising the option, and section 548(3) shall apply for determining its market value.

“market value” shall be construed in accordance with section 548;

“market value” shall be construed in accordance with section 548;

“market value”’ shall be construed in accordance with section 548;

(3) Where the consideration received for a disposal, or given for an acquisition, of an asset on the 31st day of March, 1992, is to be determined as a result of this section, it shall be deemed to be an amount equal to the market value of the asset on that day, and for this purpose “market value”, in relation to any asset, shall be construed in accordance with section 548.

“market value” shall be construed in accordance with section 548;

(iii) where units are acquired by the unit holder before the 6th day of April, 1994, in an undertaking for collective investment carrying on business on the 25th day of May, 1993, the consideration for the acquisition of the units shall be deemed to be the amount of their market value (within the meaning of section 548) on the 6th day of April, 1994, if that amount is greater than the consideration given, or deemed by virtue of subparagraph (iv) to be given, by the unit holder for their acquisition,

(iv) where units are acquired by a unit holder for a consideration which is less than the market value (within the meaning of section 548) of the units on the day the unit holder acquired them, the consideration given by the unit holder for those units shall be deemed to be that market value, and

(9) The market value of any asset for the purposes of this Chapter shall be determined in the like manner as it would be determined for the purposes of the Capital Gains Tax Acts except that, in the case of an interest in an offshore fund for which there are separate published buying and selling prices, section 548(5) shall apply with any necessary modifications for determining the market value of the interest for the purposes of this Chapter.

(5)(a) In this subsection, “charity” has the same meaning as in section 208, and “market value” shall be construed in accordance with section 548.

(1E) For the purposes of subsection (1B) For the purposes of subsections (1B) and (1BA) subsection (1B) references to the value of an asset in an approved retirement fund shall, except where the asset is cash, be construed as references to the market value of the asset, within the meaning of section 548.

“market value” shall be construed in accordance with section 548;

“market value” shall be construed in accordance with section 548;

(2) For the purposes of this section, references to the value of an asset in a relevant fund shall, except where the asset is cash, be construed as a reference to the market value of the asset within the meaning of section 548.

“market value” shall be construed in accordance with section 548;

(5) In this section, ‘market value’ shall be construed in accordance with section 548.

“market value” shall be construed in accordance with section 548;

“market value” shall be construed in accordance with section 548.