No 39 of 1997, Section 705E, Link Report

Links from Section 705E
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0705B.html	(ii) containing a statement that each of the conditions in paragraph (b) of section 705B(1) in relation to the group REIT is reasonably expected to be met at the end of the accounting period in which the principal company gives the amended notice.
Taxes Consolidation Act, 1997	sec0705B.html	(b) from which the company or group, as the case may be, meets, or is regarded as having met, the conditions of section 705B.
Taxes Consolidation Act, 1997	sec0705O.html	(d) Where the principal company does not, in accordance with this subsection, give to the Revenue Commissioners an amended notice, the provisions of section 705O shall apply as if the group REIT had given a notice under subsection (1) of that section specifying the date at the end of the period specified in paragraph (a) as the date from which it would cease to be a group REIT.
Links to Section 705E (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0705A.html	(i) has given a notice under section 705E, and
Taxes Consolidation Act, 1997	sec0705A.html	“principal company” means the company within a group that gives a notice to the Revenue Commissioners under section 705E(2);
Taxes Consolidation Act, 1997	sec0705A.html	(a) has given a notice under section 705E, and
Taxes Consolidation Act, 1997	sec0705A.html	“specified accounting period” means the accounting period in which the company or principal company, as the case may be, gives a notice under section 705E;
Taxes Consolidation Act, 1997	sec0705B.html	705B Conditions for notice under section 705E.
Taxes Consolidation Act, 1997	sec0705B.html	(1) Subject to subsections (2) and (3), the notice referred to in section 705E shall contain a statement to the effect that—
Taxes Consolidation Act, 1997	sec0705D.html	Subject to subsections (2) and (3) of section 705B, where a notice has been given under section 705E by—
Taxes Consolidation Act, 1997	sec0705D.html	(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,
Taxes Consolidation Act, 1997	sec0705K.html	(2) Where a shareholder becomes a holder of excessive rights in a company as a result of that company becoming a REIT or the principal company of a group REIT, then the provisions of subsection (3) will not apply for a period of three years commencing from the date specified by that company in accordance with section 705E(4).
Taxes Consolidation Act, 1997	sec0705L.html	and such deemed sale and reacquisition shall be treated as being for a consideration equal to the market value of the assets on the date specified by the company, in accordance with section 705E(3)(a), in a notice under that section.
Taxes Consolidation Act, 1997	sec0705L.html	and such deemed sale and reacquisition shall be treated as being for a consideration equal to the market value of the assets on the date specified by the principal company of the group, in accordance with section 705E(3)(a), in a notice under that section.

Link Report

705B Conditions for notice under section 705E.