Link Report

This report lists all the outbound links from Section 739F under the heading Links from Section 739F.

Sections and schedules within TaxSource Total linking to Section 739F are listed under Links to Section 739F (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 Links in repealed sections of the legislation are not listed.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 739F
Act Linked to Context

Taxes Consolidation Act, 1997

sec0739E.html

(a) a return of the appropriate tax , and amounts which may be credited under section 739E(1A), in connection with chargeable events happening on or prior to 30 June, within 30 days of that date, and

Taxes Consolidation Act, 1997

sec0739E.html

(b) a return of appropriate tax , and amounts which may be credited under section 739E(1A), in connection with chargeable events happening between 1 July and 31 December, within 30 days of that later date,

Taxes Consolidation Act, 1997

sec0739E.html

(3) The appropriate tax in connection with a chargeable event which is required to be included in a return (reduced by any amount which is to be credited in accordance with section 739E(1A)) shall be due at the time by which the return is to be made and shall be paid by the investment undertaking to the Collector-General, and the appropriate tax so due shall be payable by the investment undertaking without the making of an assessment; but appropriate tax which has become so due may be assessed on the investment undertaking (whether or not it has been paid when the assessment is made) if that tax or any part of it is not paid on or before the due date.

Taxes Consolidation Act, 1997

sec1080.html

(c) Subsections (2) to (4) of section 1080 Subsections (3) to (5) of section1080 shall apply in relation to interest payable under paragraph (b) as they apply in relation to interest payable under section 1080.

Taxes Consolidation Act, 1997

sec1080.html

(c) Subsections (2) to (4) of section 1080 Subsections (3) to (5) of section1080 shall apply in relation to interest payable under paragraph (b) as they apply in relation to interest payable under section 1080.

Taxes Consolidation Act, 1997

sec1080.html

(d) In its application to any appropriate tax charged by any assessment made in accordance with this Chapter, section 1080 shall apply as if subsection (1)(b) subsection (2)(b) of that section were deleted.

Links to Section 739F (from within TaxSource Total)
Act Linked from Context

sec0038.html

(d) in section 739F—

Taxes Consolidation Act, 1997

sched29.html

section 739F(2)

Taxes Consolidation Act, 1997

sec1078.html

(f) fails to pay to the Collector-General appropriate tax (within the meaning of section 739E) within the time specified in that behalf in section 739F,

Taxes Consolidation Act, 1997

sec0739B.html

“return” means a return under section 739F;

Taxes Consolidation Act, 1997

sec0739B.html

(2A) (a) Where money under the control or subject to the order of any Court is applied to acquire units (in this section referred to as “relevant units”) in an investment undertaking, subsections (2) and (3) of section 739E, section 739F and section 904D shall apply as if references in those sections and subsections to the investment undertaking were to read as references to the Service.

Taxes Consolidation Act, 1997

sec0739E.html

(1) In this section Subject to subsection (1B), in this section and sections 739F and 739G, “appropriate tax”, in connection with a chargeable event in relation to an investment undertaking in respect of a unit holder, means a sum representing income tax on the amount of the gain arising to an investment undertaking—

Taxes Consolidation Act, 1997

sec0739E.html

“first tax”, in relation to a unit of a unit holder, means the appropriate tax that was accounted for and paid in accordance with section 739F section 739F or, as the case may be, in accordance with subsection (2A)(b)(iii) and section 739G(2A) in respect of a chargeable event within the meaning of paragraph (ccc) of the definition of “chargeable event” in section 739B(1) in relation to an investment undertaking in respect of the unit and which has not been repaid;

Taxes Consolidation Act, 1997

sec0739E.html

(B) be included in a return under section 739F(2), and

Taxes Consolidation Act, 1997

sec0739E.html

(2) An investment undertaking Subject to subsection (2A), an investment undertaking shall account for the appropriate tax in connection with a chargeable event in relation to a unit holder in accordance with section 739F.

Taxes Consolidation Act, 1997

sec0739G.html

(i) otherwise than by virtue of section 739F(5) or paragraph (j), no repayment of appropriate tax shall be made to any person who is not a company within the charge to corporation tax, and

Taxes Consolidation Act, 1997

sec0904D.html

“return” means a return under section 739F;