Link Report

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

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 Links in repealed sections of the legislation are not listed.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

None
Links to Section 739P (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0739QA.html

(1) A person who is entitled to a full refund of any withholding tax under section 739Q(3) (in this section referred to as the “indirect investor”) may, in advance of an IREF taxable event in respect of which withholding tax under section 739P or section 739T would arise, apply to the Revenue Commissioners for a certificate that—

Taxes Consolidation Act, 1997

sec0739QA.html

(2) The details of any IREF taxable event in respect of which a certificate is provided under subsection (1), notwithstanding that tax is not withheld under section 739P or 739T, shall be included on the account delivered under section 739T(3)(c), or the return required under section 739R, as applicable.