| Links from Section 625 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(a) section 586 or 587 applies to shares in a company so as to equate them with shares in or debentures of another company, and |
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Taxes Consolidation Act, 1997 |
(a) section 586 or 587 applies to shares in a company so as to equate them with shares in or debentures of another company, and |
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Taxes Consolidation Act, 1997 |
(7) Where by virtue of section 587 shares are to be treated as cancelled or extinguished as a result of a merger or division within the meaning of section 638A (inserted by the Finance Act 2017) and replaced by a new issue, references in this section to a disposal of shares include references to the occasion of the shares being so treated. |
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| Links to Section 625 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(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. |
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Taxes Consolidation Act, 1997 |
625ATransitional provisions in respect of section 625. |
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Taxes Consolidation Act, 1997 |
(b)in consequence of ceasing to be such a member the chargeable company would, apart from this section, be treated by virtue of section 625(2) as selling shares in the subsidiary at any time, |
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Taxes Consolidation Act, 1997 |
(a) that for the purposes of section 625 the subsidiary ceases at any time (in this subsection referred to as “the relevant time”) to be a member of the group referred to in subsection (2)(a), and |
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Taxes Consolidation Act, 1997 |
(b) that the time of the earlier occasion referred to in section 625(1)(a) fell within the period of 10 years ending with the relevant time. |
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