| Links from Section 620A | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
(i) where at the time of the acquisition of the asset by the company the asset consisted of shares deriving their value or the greater part of their value from assets specified in paragraph (a) or (b) of section 29(3), by virtue of the assets ceasing to so derive their value or the greater part of their value, or |
|
|
Taxes Consolidation Act, 1997 |
(ii) by virtue of section 620 the asset constitutes new assets for the purposes of section 597. |
|
|
Taxes Consolidation Act, 1997 |
(I) a transfer to which section 615 applies, or |
|
|
Taxes Consolidation Act, 1997 |
(II) a disposal to which section 617 applies, |
|
|
Taxes Consolidation Act, 1997 |
(ii) by virtue of section 620 the asset constitutes new assets for the purposes of section 597. |
|
| Links to Section 620A (from within TaxSource Total) | ||
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None |
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