Link Report

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

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 Links in repealed sections of the legislation are not listed.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

Taxes Consolidation Act, 1997

sec0739I.html

(3)(a) This section applies to a scheme for the reconstruction of a common contractual fund or funds (within the meaning of section 739I(1)(a)(i)) or to the amalgamation of 2 or more such funds as it would apply to a scheme of reconstruction or amalgamation if “investment undertaking” included a common contractual fund within the meaning of section 739I(1)(a)(i).

Taxes Consolidation Act, 1997

sec0739I.html

(3)(a) This section applies to a scheme for the reconstruction of a common contractual fund or funds (within the meaning of section 739I(1)(a)(i)) or to the amalgamation of 2 or more such funds as it would apply to a scheme of reconstruction or amalgamation if “investment undertaking” included a common contractual fund within the meaning of section 739I(1)(a)(i).

Taxes Consolidation Act, 1997

sec0739I.html

(b) For the purposes of this subsection the definitions of “investment undertaking”, “unit” and “unit holder” shall apply, with any necessary modifications, to a common contractual fund within the meaning of section 739I(1)(a)(i) as they apply to an investment undertaking within the meaning of paragraph (b) of the definition of “investment undertaking”.

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

Stamp Duty Consolidation Act, 1999

sec0088C.html

Stamp duty shall not be chargeable on any instrument made for the purposes of or in connection with a scheme for the reconstruction or amalgamation of a common contractual fund to which subsection (3) (inserted by the Finance Act 2006) of section 739H of the Taxes Consolidation Act 1997 applies.

Stamp Duty Consolidation Act, 1999

sec0088D.html

(1) Subject to subsection (2), stamp duty shall not be chargeable on an instrument made for the purposes of or in connection with a scheme for the reconstruction or amalgamation of an investment undertaking to which subsections (1), (1A) and (1B) (inserted by the Finance Act 2008) and (2) of section 739H of the Taxes Consolidation Act 1997 apply.