No 39 of 1997, Section 731, Link Report

Links from Section 731
Act	Linked to	Context
Capital Gains Tax Act, 1975	index.html	(ii) all the assets of which were throughout the year of assessment 1993-94 assets, whether mentioned in section 19 of the Capital Gains Tax Act, 1975, or in any other provision of the Capital Gains Tax Acts, to which that section applied, and
Capital Gains Tax Act, 1975	sec0019.html	(ii) all the assets of which were throughout the year of assessment 1993-94 assets, whether mentioned in section 19 of the Capital Gains Tax Act, 1975, or in any other provision of the Capital Gains Tax Acts, to which that section applied, and
Insurance Act, 1936	index.html	(b) the unit trust is a scheme which is established for the purpose or has the effect, solely or mainly, of providing facilities for the participation by the public as beneficiaries under a trust in profits or income arising from the acquisition, holding, management or disposal of securities or any other property whatever and which is administered by the holder of a licence under the Insurance Act, 1936, and for participation in which, in respect of units first issued after the 14th day of June, 1973, a policy of assurance on human life is required to be effected (but so that the units do not become the property of the owner of the policy either as benefits or otherwise).
Taxes Consolidation Act, 1997	sec0237.html	(ii) a deposit (within the meaning of section 256(1)), which is an asset of the unit trust, shall not be a relevant deposit (within the meaning of that section) for the purposes of Chapter 4 of Part 8, for that year of assessment.
Taxes Consolidation Act, 1997	sec0256.html	(ii) a deposit (within the meaning of section 256(1)), which is an asset of the unit trust, shall not be a relevant deposit (within the meaning of that section) for the purposes of Chapter 4 of Part 8, for that year of assessment.
Taxes Consolidation Act, 1997	sec0256.html	(ii) a deposit (within the meaning of section 256(1)), which is an asset of the unit trust, shall not be a relevant deposit (within the meaning of that section) for the purposes of Chapter 4 of Part 8, for that year of assessment.
Taxes Consolidation Act, 1997	sec0567.html	(2) For the purposes of the Capital Gains Tax Acts and without prejudice to section 567 and sections 574 to 578, chargeable gains accruing to a unit trust in any year of assessment shall be assessed and charged on the trustees of the unit trust.
Taxes Consolidation Act, 1997	sec0574.html	(2) For the purposes of the Capital Gains Tax Acts and without prejudice to section 567 and sections 574 to 578, chargeable gains accruing to a unit trust in any year of assessment shall be assessed and charged on the trustees of the unit trust.
Taxes Consolidation Act, 1997	sec0578.html	(2) For the purposes of the Capital Gains Tax Acts and without prejudice to section 567 and sections 574 to 578, chargeable gains accruing to a unit trust in any year of assessment shall be assessed and charged on the trustees of the unit trust.
Taxes Consolidation Act, 1997	sec0738.html	(i) not being an undertaking for collective investment (within the meaning of section 738) which began carrying on business on or after the 25th day of May, 1993,
Taxes Consolidation Act, 1997	sec0739.html	(5)(a) (i) Where throughout a year of assessment all the issued units in a unit trust which neither is, nor is deemed to be, an authorised unit trust scheme (within the meaning of the Unit Trusts Act 1990) are assets such that if those units were disposed of by the unit holder any gain accruing would be wholly exempt from capital gains tax (otherwise than by reason of residence or by virtue of section 739(3)), then gains accruing to the unit trust in that year shall not be chargeable gains.
Taxes Consolidation Act, 1997	sec1061.html	then the trustees of that unit trust shall be liable to a penalty of €3,000. For the purposes of the recovery of a penalty under this subparagraph, section 1061 shall apply in the same manner as it applies for the purposes of the recovery of a penalty under any of the sections referred to in that section.
Unit Trusts Act, 1990	index.html	(5)(a) (i) Where throughout a year of assessment all the issued units in a unit trust which neither is, nor is deemed to be, an authorised unit trust scheme (within the meaning of the Unit Trusts Act 1990) are assets such that if those units were disposed of by the unit holder any gain accruing would be wholly exempt from capital gains tax (otherwise than by reason of residence or by virtue of section 739(3)), then gains accruing to the unit trust in that year shall not be chargeable gains.
Links to Section 731 (from within TaxSource Total)
Act	Linked from	Context
Stamp Duty Consolidation Act, 1999	sec0082C.html	“unit trust” means a unit trust to which subsection (5)(a)(i) of section 731 of the Act of 1997 applies;
Stamp Duty Consolidation Act, 1999	sec0088.html	(iii) units of a unit trust to which subsection ~~(6)~~ (5) or (6) of section 731 of the Taxes Consolidation Act, 1997, relates, or
Taxes Consolidation Act, 1997	sched20.html	1. In this Part of this Schedule, “material disposal” means a disposal to which Chapter 2 of Part 27 applies otherwise than by virtue of section 742.
Taxes Consolidation Act, 1997	sched20.html	1. In this Part of this Schedule, “material disposal” means a disposal to which Chapter 2 of Part 27 applies otherwise than by virtue of section 742.
Taxes Consolidation Act, 1997	sched20.html	(1) Subject to paragraph 7, a disposal to which Chapter 2 of Part 27 applies by virtue of section 742(3) shall give rise to an offshore income gain of an amount equal to the equalisation element relevant to the asset disposed of.
Taxes Consolidation Act, 1997	sched20.html	(1) Subject to paragraph 7, a disposal to which Chapter 2 of Part 27 applies by virtue of section 742(3) shall give rise to an offshore income gain of an amount equal to the equalisation element relevant to the asset disposed of.
Taxes Consolidation Act, 1997	sched2A.html	(f) contains a statement that, at the time when the declaration is made, the relevant distribution in respect of which the declaration is made will be applied as income of an exempt unit trust to which section 731(5)(a) applies,
Taxes Consolidation Act, 1997	sched2B.html	(g) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.
Taxes Consolidation Act, 1997	sched2B.html	(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.
Taxes Consolidation Act, 1997	sched2B.html	(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.
Taxes Consolidation Act, 1997	sched2B.html	(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.
Taxes Consolidation Act, 1997	sched2B.html	(d) declares that, at the time the declaration is made, the person entitled to the units is a unit trust to which section 731(5)(a) applies,
Taxes Consolidation Act, 1997	sched2B.html	(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.
Taxes Consolidation Act, 1997	sched2B.html	(h) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.
Taxes Consolidation Act, 1997	sched2B.html	(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.
Taxes Consolidation Act, 1997	sched2B.html	(g) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.
Taxes Consolidation Act, 1997	sched2B.html	(g) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.
Taxes Consolidation Act, 1997	sched2B.html	(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.
Taxes Consolidation Act, 1997	sched2B.html	(h) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.
Taxes Consolidation Act, 1997	sched2B.html	(g) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.
Taxes Consolidation Act, 1997	sched2B.html	(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27.
Taxes Consolidation Act, 1997	sched31.html	subsection (6) of section 731 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sec0172C.html	(db) a unit trust to which section 731(5)(a) applies and which has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 11 of Schedule 2A,
Taxes Consolidation Act, 1997	sec0172C.html	(cb) a unit trust to which section 731(5)(a) applies which receives a relevant distribution in relation to units in that unit trust,
Taxes Consolidation Act, 1997	sec0246.html	(a) a unit trust mentioned in section 731(5)(a),
Taxes Consolidation Act, 1997	sec0734.html	(b) in so far as any amount of the relevant payment on which the unit holder is to be so charged is or is made out of relevant gains, it shall be treated as a capital distribution within the meaning of section 731 and, if it is not already the case, the Capital Gains Tax Acts shall apply in all respects as if the amount of the relevant payment were a capital distribution made by a unit trust and the unit or units in respect of which it is paid were a unit or units in a unit trust.
Taxes Consolidation Act, 1997	sec0736.html	(b) Section 731(6) shall not apply to disposals on or after the 1st day of April, 1992, of units in a relevant unit trust.
Taxes Consolidation Act, 1997	sec0738.html	(I) a unit trust mentioned in section 731(5)(a), or
Taxes Consolidation Act, 1997	sec0739B.html	(i) a unit trust mentioned in section 731(5)(a), or
Taxes Consolidation Act, 1997	sec0739B.html	(c) was a unit trust mentioned in section 731(5)(a), from the day on which the unit trust became an investment undertaking.
Taxes Consolidation Act, 1997	sec0739B.html	(c) a unit trust to which section 731(5)(a) applies,
Taxes Consolidation Act, 1997	sec0739D.html	(e) is a unit trust to which section 731(5)(a) applies, and the unit trust has made a declaration to the investment undertaking in accordance with paragraph 6 of Schedule 2B,
Taxes Consolidation Act, 1997	sec0739D.html	(a) the investment undertaking was a unit trust mentioned in section 731(5)(a),
Taxes Consolidation Act, 1997	sec0739D.html	(8C) (a) In this section a “scheme of amalgamation” means an arrangement whereby a unit holder in a unit trust referred to in section 731(5)(a) exchanges units so held, for units in an investment undertaking.
Taxes Consolidation Act, 1997	sec0739D.html	(i) the unit holder acquires units in the investment undertaking in exchange for units held in a unit trust referred to in section 731(5)(a), under a scheme of amalgamation, and