Link Report

This report lists all the outbound links from Section 621 under the heading Links from Section 621.

Sections and schedules within TaxSource Total linking to Section 621 are listed under Links to Section 621 (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 Links in repealed sections of the legislation are not listed.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 621
Act Linked to Context

Companies Act 2014

Companies Act 2014

(5) Without prejudice to the generality of subsection (3), the cancellation of any shares in or securities of one member of a group of companies under section 72 of the Companies Act, 1963 section 84 of the Companies Act 2014, shall, to the extent that immediately before the cancellation those shares or securities were the property of another member of the group, be taken to be a transaction fulfilling the conditions in subsection (4).

Companies Act, 1963

sec0084.html

(5) Without prejudice to the generality of subsection (3), the cancellation of any shares in or securities of one member of a group of companies under section 72 of the Companies Act, 1963 section 84 of the Companies Act 2014, shall, to the extent that immediately before the cancellation those shares or securities were the property of another member of the group, be taken to be a transaction fulfilling the conditions in subsection (4).

Taxes Consolidation Act, 1997

sec0538.html

(2) References in this section to the disposal of shares or securities include references to the occasion of the making of a claim under section 538(2) that the value of shares or securities has become negligible, and references to a person making a disposal shall be construed accordingly.

Links to Section 621 (from within TaxSource Total)
Act Linked from Context

sec0037.html

(5) Part 20 of the Act of 1997 is amended in section 621 by substituting the following for subsections (6) and (7):

Taxes Consolidation Act, 1997

sec0616.html

(a) subject to sections 617(5), 621(1) and 623(7), a reference to a company or companies shall apply only to a company or companies, as limited by subsection (2), being a company or, as the case may be, companies which, by virtue of the law of a relevant Member State, is or are resident for the purposes of tax in such a relevant Member State, and for this purpose—

Taxes Consolidation Act, 1997

sec0622.html

(2)(a) Where this section applies in relation to a holding, section 621 shall apply in relation to any disposal of any shares or securities comprised in the holding, whether the disposal is by the first company or by any other company to which the holding is transferred by a transfer to which section 617 applies, as if the distribution were a depreciatory transaction and, if the companies concerned are not members of a group of companies, as if they were.

Taxes Consolidation Act, 1997

sec0622.html

(3) This section shall be construed together with section 621.

Taxes Consolidation Act, 1997

sec0649.html

(2) Sections 617 and 621 to 626 shall apply with any necessary modifications in relation to capital gains tax to which a company is chargeable on chargeable gains accruing to the company on a relevant disposal as they apply in relation to corporation tax on chargeable gains, and references in those sections to corporation tax shall be construed as including references to capital gains tax.