| Links from Section 723 | ||
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| Act | Linked to | Context |
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Companies Act 2014 |
(a) shares in an investment company within the meaning of
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S.I. No. 78 of 1989 |
(b) shares in an undertaking for collective investment in transferable securities within the meaning of the European Communities (Undertakings for Collective Investment in Transferable Securities) Regulations, 1989 (S.I. No. 78 of 1989), or |
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Taxes Consolidation Act, 1997 |
“inspector”, in relation to any matter, means an inspector of taxes appointed under section 852, and includes such other officers as the Revenue Commissioners shall appoint in that behalf; |
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| Links to Section 723 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(d) is to be computed in accordance with section 723(6), the rate of corporation tax payable by the company on its income and chargeable gains for the relevant accounting period shall be treated as 20 per cent, |
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Taxes Consolidation Act, 1997 |
“special investment fund” has the meaning assigned to it in section 723; |
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Taxes Consolidation Act, 1997 |
“special investment business”, “special investment fund” and “special investment policy” have the meanings respectively assigned to them by section 723; |
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Taxes Consolidation Act, 1997 |
apply as if paragraph 24 of Schedule 32, section 719, section 723(7)(a) and paragraph (a)(ii) had not been enacted, |
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Taxes Consolidation Act, 1997 |
(i) a declaration of the kind specified in section 723(4) has not been made, or |
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Taxes Consolidation Act, 1997 |
(ii) any of the conditions referred to in section 723(3) is not satisfied at that time, |
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Taxes Consolidation Act, 1997 |
(a) the assurance company shall ensure that in accordance with section 723(2)(c) its special investment fund does not after that time represent its liability in respect of the policy, and |
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Taxes Consolidation Act, 1997 |
“inspector”, “ordinary shares”, and “qualifying shares” have the same meanings respectively as in section 723; |
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Taxes Consolidation Act, 1997 |
(b)paragraph (b) of the definition of “special investment policy” in section 723(1), or |
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