| Links from Section 615 | ||
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| Act | Linked to | Context |
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Companies Act 2014 |
(I) an authorised investment company (within the meaning of
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Irish Collective Asset-management Vehicles Act 2015 |
(II) an authorised ICAV (within the meaning of section 2 of the Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015)), |
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section 2 |
(II) an authorised ICAV (within the meaning of section 2 of the Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015)), |
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section 638A |
(2A)(a) In this subsection “division”, “merger”, “successor company” and “transferor company” have the same meaning as in section 638A. |
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Taxes Consolidation Act, 1997 |
“trading stock” has the same meaning as in section 89. |
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Taxes Consolidation Act, 1997 |
(4) (a) This section shall not apply in relation to the transfer of a specified intangible asset within the meaning of section 291A where the company acquiring the asset and the company from which the asset is acquired jointly so elect by giving notice, not later than 12 months from the end of the accounting period in which the company acquired the asset, to the Collector-General in such manner as the Revenue Commissioners may require. |
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Taxes Consolidation Act, 1997 |
(ii) that transfer is not a transfer to which section 400(6) applies, |
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Taxes Consolidation Act, 1997 |
then, in so far as relates to corporation tax on chargeable gains, both companies shall be treated as if any assets included in the transfer were acquired by the one company from the other company for a consideration of such amount as would secure that on the disposal by means of the transfer neither a gain nor a loss would accrue to the company making the disposal, and for the purposes of section 556 the acquiring company shall be treated as if the respective acquisitions of the assets by the other company had been the acquiring company’s acquisition of the assets. |
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| Links to Section 615 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(9) (a) This section shall not apply to the acquisition by a company (in this subsection referred to as “the transferee”) of a specified intangible asset where the acquisition is from another company (in this subsection referred to as “the transferor”) and, by virtue of section 615(2) or 617(1), the transferee is treated as having acquired the asset for a consideration of such amount as would secure that neither a gain nor a loss would accrue on the transferor’s disposal of the asset to the transferee. |
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Taxes Consolidation Act, 1997 |
(b) Notwithstanding paragraph (a), where the transferor and transferee make a joint election under section 615(4) or 617(4), the transferee shall be entitled to claim an allowance under section 284 as applied by this section in respect of capital expenditure incurred by it on acquiring the specified intangible asset from the transferor. |
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Taxes Consolidation Act, 1997 |
(a) a scheme of reconstruction or amalgamation in relation to which section 615 applies, |
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Taxes Consolidation Act, 1997 |
(I) a transfer to which section 615 applies, or |
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Taxes Consolidation Act, 1997 |
Where a company, for the purposes of or in connection with a scheme of reconstruction or amalgamation (within the meaning of section 615), disposes of an asset which consists of development land (within the meaning of section 648) to another company and— |
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Taxes Consolidation Act, 1997 |
were deleted, be treated in accordance with section 615(2) in respect of that asset, |
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Taxes Consolidation Act, 1997 |
(d)section 615 does not apply to any qualifying transferred assets. |
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Taxes Consolidation Act, 1997 |
(i)section 615(2), |
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