Links from Section 630 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
“transfer” means the transfer by a company of the whole or part of its trade in the circumstances set out in section 631(1) or 634(2), as the case may be; |
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Taxes Consolidation Act, 1997 |
“transfer” means the transfer by a company of the whole or part of its trade in the circumstances set out in section 631(1) or 634(2), as the case may be; |
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Taxes Consolidation Act, 1997 |
“bilateral agreement” means arrangements having the force of law by virtue of
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Links to Section 630 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(A) the SE as part of the process of its formation by the merger by acquisition of two or more companies in accordance with Articles 2(1) and 17(2)(a) or (b) of the SE Regulation (within the meaning of section 630), or |
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Taxes Consolidation Act, 1997 |
(B) the SCE as part of the process of its formation by merger in accordance with Article 2 of the SCE Regulation (within the meaning of section 630), |
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Taxes Consolidation Act, 1997 |
(a)(i) becomes an SE by reason of being the acquiring company in the formation of an SE by merger by acquisition (in accordance with Articles 2(1), 17(2)(a) and 29(1) of the SE Regulation (within the meaning of section 630)), |
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Taxes Consolidation Act, 1997 |
(b) becomes an SCE in the course of a merger in accordance with Article 2 of the SCE Regulation (within the meaning of section 630), |