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(c) a chargeable gain in respect of which the company is chargeable to capital gains tax by virtue of section 29 or to corporation tax by virtue of section 25(2)(b).

(c) a chargeable gain in respect of which the company is chargeable to capital gains tax by virtue of section 29 or to corporation tax by virtue of section 25(2)(b).

(ii) specified intangible assets within the meaning of section 291A(1),

(a) “participator”, in relation to a company, has the meaning assigned to it by section 433(1);

(b) a chargeable gain accruing on the disposal of currency or of a debt within section 541(6), where the currency or debt is or represents money in use for the purposes of a trade carried on by the company wholly outside the State, or

“group” shall be construed in accordance with subsections (1) (excluding paragraph (a)), (3) and (4) of section 616;

(i) sections 617 to 620 section 617 (other than paragraphs (b) and (c) of subsection (1)), section 618 (with the omission of the words “to which this section applies” in subsections (1)(a) and (2), of “such” in subsection (1)(c) and of subsection (3)), section 619(2) (with the substitution for “in the course of a disposal to which section 617 applies” of “at a time when both were members of the group”) and section 620(2) (with the omission of the words “to which this section applies”) shall apply in relation to non-resident companies which are members of a non-resident group of companies as they apply in relation to companies resident in the State which are members of a group of companies, and

(i) sections 617 to 620 section 617 (other than paragraphs (b) and (c) of subsection (1)), section 618 (with the omission of the words “to which this section applies” in subsections (1)(a) and (2), of “such” in subsection (1)(c) and of subsection (3)), section 619(2) (with the substitution for “in the course of a disposal to which section 617 applies” of “at a time when both were members of the group”) and section 620(2) (with the omission of the words “to which this section applies”) shall apply in relation to non-resident companies which are members of a non-resident group of companies as they apply in relation to companies resident in the State which are members of a group of companies, and

(i) sections 617 to 620 section 617 (other than paragraphs (b) and (c) of subsection (1)), section 618 (with the omission of the words “to which this section applies” in subsections (1)(a) and (2), of “such” in subsection (1)(c) and of subsection (3)), section 619(2) (with the substitution for “in the course of a disposal to which section 617 applies” of “at a time when both were members of the group”) and section 620(2) (with the omission of the words “to which this section applies”) shall apply in relation to non-resident companies which are members of a non-resident group of companies as they apply in relation to companies resident in the State which are members of a group of companies, and

(i) sections 617 to 620 section 617 (other than paragraphs (b) and (c) of subsection (1)), section 618 (with the omission of the words “to which this section applies” in subsections (1)(a) and (2), of “such” in subsection (1)(c) and of subsection (3)), section 619(2) (with the substitution for “in the course of a disposal to which section 617 applies” of “at a time when both were members of the group”) and section 620(2) (with the omission of the words “to which this section applies”) shall apply in relation to non-resident companies which are members of a non-resident group of companies as they apply in relation to companies resident in the State which are members of a group of companies, and

(i) sections 617 to 620 section 617 (other than paragraphs (b) and (c) of subsection (1)), section 618 (with the omission of the words “to which this section applies” in subsections (1)(a) and (2), of “such” in subsection (1)(c) and of subsection (3)), section 619(2) (with the substitution for “in the course of a disposal to which section 617 applies” of “at a time when both were members of the group”) and section 620(2) (with the omission of the words “to which this section applies”) shall apply in relation to non-resident companies which are members of a non-resident group of companies as they apply in relation to companies resident in the State which are members of a group of companies, and

(ii) sections 623 (apart from paragraphs (c) and (d) of subsection (2)) and 625 shall apply as if for any reference in those sections to a group of companies there were substituted a reference to a non-resident group of companies, and as if references to companies were references to companies not resident in the State.

(ii) sections 623 (apart from paragraphs (c) and (d) of subsection (2)) and 625 shall apply as if for any reference in those sections to a group of companies there were substituted a reference to a non-resident group of companies, and as if references to companies were references to companies not resident in the State.

(aa) a chargeable gain accruing on the disposal of an asset where it is shown in writing or otherwise to the satisfaction of the Revenue Commissioners that, at the time of the disposal, genuine economic activities are carried on by the company in a relevant Member State (within the meaning of section 806(11)(a)),