No 39 of 1997, Section 739, Link Report

Links from Section 739
Act	Linked to	Context
Taxes Consolidation Act, 1997	sched32.html	(II) for the purposes of selecting the appropriate multiplier (within the meaning of section 556) and of applying paragraph 25 of Schedule 32 the disposal were made in the year 1993-94,
Taxes Consolidation Act, 1997	sec0018.html	(b) where apart from this paragraph the payment would be taken into account for the purposes of computing income chargeable to corporation tax, such payment shall be treated as if it were the net amount of an annual payment chargeable to tax under Case IV of Schedule D from the gross amount of which income tax has been deducted at the ~~standard rate~~ rate of 30 per cent.
Taxes Consolidation Act, 1997	sec0018.html	(ii) apart from subsection (1) would be charged to corporation tax under Case I of Schedule D.
Taxes Consolidation Act, 1997	sec0021.html	(i) any chargeable gain accruing on the disposal shall, notwithstanding section 21(3), be treated as if it were the net amount of a gain from the gross amount of which capital gains tax has been deducted at the ~~standard rate of income tax~~ rate of 30 per cent,
Taxes Consolidation Act, 1997	sec0078.html	(ii) the amount to be taken into account in respect of the chargeable gain in computing in accordance with section 78 the company’s chargeable gains for the accounting period in which the company disposes of the units shall be the gross amount of the chargeable gain, and
Taxes Consolidation Act, 1997	sec0546.html	(c) This subsection shall be disregarded for the purposes of section 546(2).
Taxes Consolidation Act, 1997	sec0548.html	(iii) where units are acquired by the unit holder before the 6th day of April, 1994, in an undertaking for collective investment carrying on business on the 25th day of May, 1993, the consideration for the acquisition of the units shall be deemed to be the amount of their market value (within the meaning of section 548) on the 6th day of April, 1994, if that amount is greater than the consideration given, or deemed by virtue of subparagraph (iv) to be given, by the unit holder for their acquisition,
Taxes Consolidation Act, 1997	sec0548.html	(iv) where units are acquired by a unit holder for a consideration which is less than the market value (within the meaning of section 548) of the units on the day the unit holder acquired them, the consideration given by the unit holder for those units shall be deemed to be that market value, and
Taxes Consolidation Act, 1997	sec0556.html	(II) for the purposes of selecting the appropriate multiplier (within the meaning of section 556) and of applying paragraph 25 of Schedule 32 the disposal were made in the year 1993-94,
Taxes Consolidation Act, 1997	sec0556.html	(ii) in such circumstances that by virtue of any enactment other than section 556(4) the disponer and the person from whom the disponer acquired them (in this subsection referred to as “the previous owner”) were to be treated for the purposes of the Capital Gains Tax Acts as if the disponer’s acquisition were for a consideration of such an amount as would secure that, on the disposal under which the disponer acquired them, neither a gain nor a loss accrued to the previous owner,
Taxes Consolidation Act, 1997	sec0580.html	(v) the amount of consideration given for units shall be determined in accordance with section 580.
Links to Section 739 (from within TaxSource Total)
Act	Linked from	Context
Capital Acquisitions Tax Consolidation Act, 2003	sched3.html	section 739G(5)
Stamp Duty Consolidation Act, 1999	sec0088A.html	Stamp duty shall not be chargeable on any conveyance or transfer of assets in respect of which no chargeable gain accrues by virtue of section 739A (inserted by the Finance Act, 2000) of the Taxes Consolidation Act, 1997.
Taxes Consolidation Act, 1997	sched2B.html	10. The declaration referred to in section 739(D)(7)(a)(i) is a declaration in writing to the investment undertaking which—
Taxes Consolidation Act, 1997	sec0731.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	sec0738.html	(1)(a) In this section and in section 739—
Taxes Consolidation Act, 1997	sec0738.html	(b) For the purposes of this section and section 739, references to an undertaking for collective investment (other than in this paragraph) shall be construed so as to include a reference to a trustee, management company or other such person who—
Taxes Consolidation Act, 1997	sec0738.html	to the extent that such construction brings into account for the purposes of this section and section 739 any matter relating to the undertaking, being a matter which would not otherwise be brought into account for those purposes.
Taxes Consolidation Act, 1997	sec0738.html	(8) Notwithstanding any provision of the Tax Acts or the Capital Gains Tax Acts other than section 739, unit holders in an undertaking for collective investment shall not be entitled to any credit for or repayment of any income tax, capital gains tax or corporation tax paid in respect of income arising to, capital gains accruing to or profits of the undertaking.
Taxes Consolidation Act, 1997	sec0738.html	(9)(a) Notwithstanding subsection (2) but subject to paragraph (b), subsections (1) to (8) and section 739 shall be construed as respects designated undertakings for collective investment and guaranteed undertakings for collective investment as if every reference in those subsections and in that section—
Taxes Consolidation Act, 1997	sec0738.html	and, as respects such an undertaking, those subsections and section 739 shall not apply except as so construed.
Taxes Consolidation Act, 1997	sec0739B.html	(4) Where this Chapter applies to an investment undertaking, sections 734, 738 and 739 shall not apply to that investment undertaking or to unit holders in relation to that investment undertaking.