Link Report

This report lists all the outbound links from Section 705G under the heading Links from Section 705G.

Sections and schedules within TaxSource Total linking to Section 705G are listed under Links to Section 705G (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 Links in repealed sections of the legislation are not listed.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 705G
Act Linked to Context

Taxes Consolidation Act, 1997

sec0021A.html

then, notwithstanding the provisions of subsection (1), the profits arising therefrom, computed in accordance with the Tax Acts, shall be chargeable to corporation tax at the rate specified in section 21A.

Links to Section 705G (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0705K.html

(3) Where a REIT or group REIT makes a distribution to a holder of excessive rights and the REIT or group REIT, as the case may be, has not taken reasonable steps to prevent the distribution to such a person being made, the REIT or the principal company of the group REIT, as the case may be, shall, notwithstanding the provisions of section 705G, be treated as receiving an amount of income equal to the amount of the distribution.

Taxes Consolidation Act, 1997

sec0705L.html

(4) The deemed sale and acquisition in subsection (3) shall be treated as being for a consideration equal to the market value of the asset at the date referred to in subsection (3). A gain accruing to the property rental business as a result of subsection (3) shall, notwithstanding the provisions of section 705G, be a chargeable gain for the purposes of the Capital Gains Tax Acts.