No 39 of 1997, Section 739QA, Link Report

Links from Section 739QA
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0739P.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	sec0739P.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.
Taxes Consolidation Act, 1997	sec0739Q.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	sec0739Q.html	(f) confirmation that the indirect investor would be entitled to a refund of tax under section 739Q(3).
Taxes Consolidation Act, 1997	sec0739R.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.
Taxes Consolidation Act, 1997	sec0739T.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	sec0739T.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.
Taxes Consolidation Act, 1997	sec0739T.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.
Links to Section 739QA (from within TaxSource Total)
None

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—

Taxes Consolidation Act, 1997

sec0739P.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.

Taxes Consolidation Act, 1997

sec0739Q.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

sec0739Q.html

(f) confirmation that the indirect investor would be entitled to a refund of tax under section 739Q(3).

Taxes Consolidation Act, 1997

sec0739R.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.

Taxes Consolidation Act, 1997

sec0739T.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

sec0739T.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.

Taxes Consolidation Act, 1997

sec0739T.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.