| Links from Section 739Q | ||
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| Links to Section 739Q (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(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— |
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Taxes Consolidation Act, 1997 |
(f) confirmation that the indirect investor would be entitled to a refund of tax under section 739Q(3). |
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