Link Report

This report lists all the outbound links from Section 632 under the heading Links from Section 632.

Sections and schedules within TaxSource Total linking to Section 632 are listed under Links to Section 632 (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 Links in repealed sections of the legislation are not listed.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 632
Act Linked to Context

Taxes Consolidation Act, 1997

sec0617.html

(1) Where a company disposes of an asset used for the purposes of a trade carried on by it in the State to another company which holds all of the securities representing the company’s capital and but for this section the companies would not be treated in accordance with section 617 in respect of the asset, then, if—

Taxes Consolidation Act, 1997

sec0617.html

sections 617 to 619 shall apply as if the companies were resident in the State.

Taxes Consolidation Act, 1997

sec0619.html

sections 617 to 619 shall apply as if the companies were resident in the State.

Taxes Consolidation Act, 1997

sec0631.html

(b) the disposal is not, or does not form part of, a transfer to which section 631 applies,

Taxes Consolidation Act, 1997

sec0631.html

(2) Subsection (5) of section 631 shall apply with any necessary modification for the purposes of this section as if references in that subsection to subsections (2) to (4) of that section were references to subsection (1) of this section.

Links to Section 632 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0541.html

(e) in connection with any disposal of assets referred to in section 632,

Taxes Consolidation Act, 1997

sec0635.html

Notwithstanding any other provision of the Tax Acts or the Capital Gains Tax Acts, sections 631 to 634 sections 631, 632, 633, 633A, 633C and 634 shall not apply as respects a transfer or disposal unless it is shown that the transfer or disposal, as the case may be as respects a transfer, disposal or the formation of an SE or an SCE by merger unless it is shown that the transfer, disposal or merger, as the case may be , is effected for bona fide commercial reasons and does not form part of any arrangement or scheme of which the main purpose or one of the main purposes is avoidance of liability to income tax, corporation tax or capital gains tax.

Taxes Consolidation Act, 1997

sec0636.html

(2) Where section 631, 632, 633 or 634 section 631, 632, 633, 633A, 633B, 633C or 634 applies in relation to a transfer or disposal, the transferring company shall make a return of the transfer or disposal, as the case may be, to the appropriate inspector in such form as the Revenue Commissioners may require.

Taxes Consolidation Act, 1997

sec0835HB.html

(iii)section 632(1),