No 39 of 1997, Section 737, Link Report

Links from Section 737
Act	Linked to	Context
Finance Act, 1992	index.html	(6)(a) Notwithstanding section 734, a special investment scheme shall not be a collective investment undertaking for the purposes of that section and Schedule 18; but a special investment scheme shall continue to be treated as a collective investment undertaking (within the meaning of section 734) for the purposes of section 206(a) of the Finance Act, 1992.
Finance Act, 1992	sec0206.html	(6)(a) Notwithstanding section 734, a special investment scheme shall not be a collective investment undertaking for the purposes of that section and Schedule 18; but a special investment scheme shall continue to be treated as a collective investment undertaking (within the meaning of section 734) for the purposes of section 206(a) of the Finance Act, 1992.
Taxes Consolidation Act, 1997	sched18.html	(6)(a) Notwithstanding section 734, a special investment scheme shall not be a collective investment undertaking for the purposes of that section and Schedule 18; but a special investment scheme shall continue to be treated as a collective investment undertaking (within the meaning of section 734) for the purposes of section 206(a) of the Finance Act, 1992.
Taxes Consolidation Act, 1997	sec0028.html	(ii) capital gains tax in respect of chargeable gains accruing to a special investment scheme shall be chargeable at the rate specified in section 28(3).
Taxes Consolidation Act, 1997	sec0031.html	(i) disregarded for the purposes of section 31,
Taxes Consolidation Act, 1997	sec0237.html#part8	(c) Notwithstanding Chapter 4 of Part 8, that Chapter shall apply to a deposit (within the meaning of that Chapter) for the time being subject to any trust created pursuant to a special investment scheme as if such a deposit were not a relevant deposit (within the meaning of that Chapter).
Taxes Consolidation Act, 1997	sec0256.html#part8-chap4	(c) Notwithstanding Chapter 4 of Part 8, that Chapter shall apply to a deposit (within the meaning of that Chapter) for the time being subject to any trust created pursuant to a special investment scheme as if such a deposit were not a relevant deposit (within the meaning of that Chapter).
Taxes Consolidation Act, 1997	sec0488.html#part16	(iv) without prejudice to the treatment of losses on such shares as allowable losses, gains accruing on the disposal or deemed disposal of eligible shares (within the meaning of Part 16) in a qualifying company (within the meaning of that Part) shall not be chargeable gains, and
Taxes Consolidation Act, 1997	sec0488.html#part16	(9)(a) In this subsection, “eligible shares” means eligible shares within the meaning of Part 16 in a qualifying company within the meaning of that Part.
Taxes Consolidation Act, 1997	sec0488.html#part16	(c) Notwithstanding ~~section 508~~ section 508I, the Revenue Commissioners shall not designate a special investment scheme for the purposes of Part 16.
Taxes Consolidation Act, 1997	sec0547.html	(b) For the purposes of subparagraphs (ii) to (v) of paragraph (a), the amount of the consideration given for assets subject to any trust created under the scheme shall be determined in accordance with sections 547 and 580.
Taxes Consolidation Act, 1997	sec0548.html	“market value” shall be construed in accordance with section 548;
Taxes Consolidation Act, 1997	sec0556.html	(ii) section 556 shall not apply,
Taxes Consolidation Act, 1997	sec0580.html	(b) For the purposes of subparagraphs (ii) to (v) of paragraph (a), the amount of the consideration given for assets subject to any trust created under the scheme shall be determined in accordance with sections 547 and 580.
Taxes Consolidation Act, 1997	sec0581.html	(v) as respects section 581—
Taxes Consolidation Act, 1997	sec0607.html	(iii) section 607 shall not apply,
Taxes Consolidation Act, 1997	sec0723.html	“inspector”, “ordinary shares”, and “qualifying shares” have the same meanings respectively as in section 723;
Taxes Consolidation Act, 1997	sec0732.html	(b) Section 732 shall not apply to a special investment scheme or the disposal of special investment units.
Taxes Consolidation Act, 1997	sec0734.html	(6)(a) Notwithstanding section 734, a special investment scheme shall not be a collective investment undertaking for the purposes of that section and Schedule 18; but a special investment scheme shall continue to be treated as a collective investment undertaking (within the meaning of section 734) for the purposes of section 206(a) of the Finance Act, 1992.
Taxes Consolidation Act, 1997	sec0734.html	(6)(a) Notwithstanding section 734, a special investment scheme shall not be a collective investment undertaking for the purposes of that section and Schedule 18; but a special investment scheme shall continue to be treated as a collective investment undertaking (within the meaning of section 734) for the purposes of section 206(a) of the Finance Act, 1992.
Taxes Consolidation Act, 1997	sec0805.html	(i) income tax in respect of income arising to a special investment scheme shall be chargeable at the standard rate, and such income shall not be charged to an additional duty of income tax under section 805, and
Taxes Consolidation Act, 1997	sec0815.html	“securities” has the same meaning as in section 815.
Unit Trusts Act, 1990	index.html	“authorised unit trust scheme” means a unit trust scheme which is or is deemed to be an authorised unit trust scheme (within the meaning of the Unit Trusts Act, 1990) and which has not had its authorisation under that Act revoked;
Links to Section 737 (from within TaxSource Total)
Act	Linked from	Context
	sec0038.html	(b) in section 737(8)(c)(i) by substituting the following for the definition of “the appropriate amount in respect of the interest”:
Taxes Consolidation Act, 1997	sec0246.html	(b) a special investment scheme within the meaning given to it in section 737, or
Taxes Consolidation Act, 1997	sec0541A.html	“special investment scheme” has the meaning assigned to it in section 737;
Taxes Consolidation Act, 1997	sec0738.html	(II) a special investment scheme (within the meaning of section 737),
Taxes Consolidation Act, 1997	sec0739B.html	“special investment scheme” has the same meaning as in section 737;
Taxes Consolidation Act, 1997	sec0839.html	(c) special investment units within the meaning of section 737;
Taxes Consolidation Act, 1997	sec0839.html	(ii) as respects the other investment, the condition specified in ~~section 723(3)(b), 737(3)(a)(ii) or 838(2)(b)~~ section 737(3)(a)(ii) or 838(2)(b) relevant to that investment would be satisfied if “ ~~£25,000~~ €31,750” were substituted for “ ~~£50,000~~ €63,500” in those conditions.
Taxes Consolidation Act, 1997	sec0839.html	(II) as respects the other investments, the condition specified in ~~section 723(3)(b), 737(3)(a)(ii) or 838(2)(b)~~ section 737(3)(a)(ii) or 838(2)(b) relevant to each of those investments would be satisfied if “ ~~£25,000~~ €31,750” were substituted for “ ~~£50,000~~ €63,500” in those conditions.
Taxes Consolidation Act, 1997	sec0839.html	then, sections 264, 723, 737 and 838 shall apply to that one investment or those 2 investments, as the case may be, as if every reference to ~~£50,000~~ €63,500 in those sections were a reference to ~~£75,000~~ €95,250.
Taxes Consolidation Act, 1997	sec0839.html	(c)paragraph (b) of the definition of “special investment units” in section 737(1),
Value-Added Tax Consolidation Act 2010	sched1.html	(b) a special investment scheme within the meaning of section 737 of the Taxes Consolidation Act 1997;