| Links from Section 705D | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
Subject to subsections (2) and (3) of section 705B, where a notice has been given under section 705E by— |
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Taxes Consolidation Act, 1997 |
(b) a principal company in respect of a group, the conditions in section 705B(1)(a) must continue to be met by that principal company for each accounting period following the specified accounting period until a notice has been issued in accordance with section 705O, and |
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Taxes Consolidation Act, 1997 |
(c) a principal company in respect of a group, the conditions in section 705B(1)(b) must continue to be met by that group for each accounting period following the specified accounting period until a notice has been issued in accordance with section 705O. |
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Taxes Consolidation Act, 1997 |
Subject to subsections (2) and (3) of section 705B, where a notice has been given under section 705E by— |
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Taxes Consolidation Act, 1997 |
(a) a company, all of the conditions in section 705B(1) must continue to be met by that company for each accounting period following the specified accounting period until a notice has been issued in accordance with section 705O, |
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Taxes Consolidation Act, 1997 |
(a) a company, all of the conditions in section 705B(1) must continue to be met by that company for each accounting period following the specified accounting period until a notice has been issued in accordance with section 705O, |
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Taxes Consolidation Act, 1997 |
(b) a principal company in respect of a group, the conditions in section 705B(1)(a) must continue to be met by that principal company for each accounting period following the specified accounting period until a notice has been issued in accordance with section 705O, and |
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Taxes Consolidation Act, 1997 |
(c) a principal company in respect of a group, the conditions in section 705B(1)(b) must continue to be met by that group for each accounting period following the specified accounting period until a notice has been issued in accordance with section 705O. |
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| Links to Section 705D (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(1) Every REIT, or principal company in respect of a group REIT, shall, in respect of each accounting period, by 28 February in the year following the year in which the accounting period ends, make a statement to the Revenue Commissioners in electronic format approved by them, confirming that the conditions in section 705D have been met in relation to the REIT or group REIT, as the case may be, throughout the accounting period specified in the statement. |
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