| Links from Section 739K | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
“qualifying intermediary” means an intermediary (within the meaning of section 739B(1)) who is authorised by the Central Bank of Ireland under— |
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|
Taxes Consolidation Act, 1997 |
(a) a fund approved under section 774, 784(4) or 785(5), an approved retirement fund within the meaning of section 784A, an approved minimum retirement fund within the meaning of section 784C, a PRSA (including a vested PRSA within the meaning of section 790D(1)) or a person exempt from income tax under section 790B (collectively referred to in this Chapter as ‘pension schemes’), |
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|
Taxes Consolidation Act, 1997 |
(a) a fund approved under section 774, 784(4) or 785(5), an approved retirement fund within the meaning of section 784A, an approved minimum retirement fund within the meaning of section 784C, a PRSA (including a vested PRSA within the meaning of section 790D(1)) or a person exempt from income tax under section 790B (collectively referred to in this Chapter as ‘pension schemes’), |
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|
Taxes Consolidation Act, 1997 |
(a) a fund approved under section 774, 784(4) or 785(5), an approved retirement fund within the meaning of section 784A, an approved minimum retirement fund within the meaning of section 784C, a PRSA (including a vested PRSA within the meaning of section 790D(1)) or a person exempt from income tax under section 790B (collectively referred to in this Chapter as ‘pension schemes’), |
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|
Taxes Consolidation Act, 1997 |
“PRSA” means a Personal Retirement Savings Account within the meaning of section 787A; |
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|
Taxes Consolidation Act, 1997 |
(a) a fund approved under section 774, 784(4) or 785(5), an approved retirement fund within the meaning of section 784A, an approved minimum retirement fund within the meaning of section 784C, a PRSA (including a vested PRSA within the meaning of section 790D(1)) or a person exempt from income tax under section 790B (collectively referred to in this Chapter as ‘pension schemes’), |
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|
Taxes Consolidation Act, 1997 |
(a) a fund approved under section 774, 784(4) or 785(5), an approved retirement fund within the meaning of section 784A, an approved minimum retirement fund within the meaning of section 784C, a PRSA (including a vested PRSA within the meaning of section 790D(1)) or a person exempt from income tax under section 790B (collectively referred to in this Chapter as ‘pension schemes’), |
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| Links to Section 739K (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Stamp Duty Consolidation Act, 1999 |
“IREF”, subject to paragraph (b), has the same meaning as in section 739K(1) of the Act of 1997; |
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|
Stamp Duty Consolidation Act, 1999 |
(b) For the purposes of the definition of “IREF” in paragraph (a), the definition of “IREF” in section 739K(1) of the Act of 1997 shall be read as if there were inserted after the words “investment undertaking” in the first four places where they occur the words “or collective investment scheme to which section 88(1)(b)(ii) applies”. |
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|
Taxes Consolidation Act, 1997 |
9. The declaration referred to in section 739K, in respect of an Approved Retirement Fund or an Approved Minimum Retirement Fund referred to in paragraph (a) or (f) of the definition of ‘specified person’ in that section, is a declaration in writing to the IREF which— |
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|
Taxes Consolidation Act, 1997 |
10. The declaration referred to in section 739K, in respect of a PRSA or a vested PRSA referred to in paragraph (a) or (f) of the definition of “specified person” in that section, is a declaration in writing to the IREF which— |
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|
Taxes Consolidation Act, 1997 |
Declaration of qualifying intermediaries regarding certain specified persons in section 739K(1) |
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|
Taxes Consolidation Act, 1997 |
11. The declaration referred to in section 739K, in respect of a qualifying intermediary, is a declaration in writing to the IREF which— |
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