No 39 of 1997, Section 633A, Link Report

Links from Section 633A
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0307.html	(a) the transfer of assets in the course of the merger shall be treated as not giving rise to any allowance or charge provided for by section 307 or 308,
Taxes Consolidation Act, 1997	sec0307.html	(b) there shall be made to or on the SE or (as the case may be) the SCE in accordance with sections 307 and 308 all such allowances and charges as would, if the transferring company had continued to use the transferred assets for the purposes of its trade, have been made to or on the transferring company in respect of any assets transferred in the course of the merger, and the amount of any such allowance or charge shall be computed as if the SE or (as the case may be) the SCE had been carrying on the trade carried on by the transferring company since the transferring company began to do so and as if everything done to or by the transferring company had been done to or by the SE or (as the case may be) the SCE.
Taxes Consolidation Act, 1997	sec0308.html	(a) the transfer of assets in the course of the merger shall be treated as not giving rise to any allowance or charge provided for by section 307 or 308,
Taxes Consolidation Act, 1997	sec0308.html	(b) there shall be made to or on the SE or (as the case may be) the SCE in accordance with sections 307 and 308 all such allowances and charges as would, if the transferring company had continued to use the transferred assets for the purposes of its trade, have been made to or on the transferring company in respect of any assets transferred in the course of the merger, and the amount of any such allowance or charge shall be computed as if the SE or (as the case may be) the SCE had been carrying on the trade carried on by the transferring company since the transferring company began to do so and as if everything done to or by the transferring company had been done to or by the SE or (as the case may be) the SCE.
Taxes Consolidation Act, 1997	sec0615.html	(d)section 615 does not apply to any qualifying transferred assets.
Taxes Consolidation Act, 1997	sec0633B.html	(2) For the purposes of this section and section 633B, a company is treated as resident for the purposes of tax in a Member State (other than the State) if—
Links to Section 633A (from within TaxSource Total)
Act	Linked from	Context
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	sec0835HA.html	(iii) the supply and acquisition of the asset occurs in the course of a merger to which section 633A applies,
Taxes Consolidation Act, 1997	sec0835HB.html	(v)section 633A,