| Links from Section 743 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(7) For the purposes of subsection (6)(a), a company shall be associated with another company if one company has control (within the meaning of section 432) of the other company or both companies are under the control (within the meaning of that section) of the same person or persons. |
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Taxes Consolidation Act, 1997 |
(9) The market value of any asset for the purposes of this Chapter shall be determined in the like manner as it would be determined for the purposes of the Capital Gains Tax Acts except that, in the case of an interest in an offshore fund for which there are separate published buying and selling prices, section 548(5) shall apply with any necessary modifications for determining the market value of the interest for the purposes of this Chapter. |
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| Links to Section 743 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(1) Subparagraph (2) shall apply if any sums which form part of the income of an offshore fund within paragraph (b) or (c) of section 743(1) are of such a nature that— |
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Taxes Consolidation Act, 1997 |
(a) in the case of an offshore fund within section 743(1)(a), directly and beneficially owned by the fund, |
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Taxes Consolidation Act, 1997 |
(b) in the case of an offshore fund within section 743(1)(b), directly owned by the trustees of the fund for the benefit of the fund, and |
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Taxes Consolidation Act, 1997 |
(c) in the case of an offshore fund within section 743(1)(c), owned in a manner which as near as may be corresponds either to clause (a) or (b). |
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Taxes Consolidation Act, 1997 |
not being an offshore fund within the meaning of section 743; |
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Taxes Consolidation Act, 1997 |
which is neither a specified collective investment undertaking (within the meaning of section 734(1)) nor an offshore fund (within the meaning of section 743); |
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Taxes Consolidation Act, 1997 |
which is not an offshore fund (within the meaning of section 743); but includes any company limited by shares or guarantee which— |
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Taxes Consolidation Act, 1997 |
which is not an offshore fund (within the meaning of section 743); |
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Taxes Consolidation Act, 1997 |
“material interest” shall be construed in accordance with section 743; |
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Taxes Consolidation Act, 1997 |
“offshore fund” has the meaning assigned to it by section 743; |
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Taxes Consolidation Act, 1997 |
“material interest” shall be construed in accordance with section 743; |
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Taxes Consolidation Act, 1997 |
“offshore fund” has the meaning assigned to it by section 743; |
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Taxes Consolidation Act, 1997 |
(d) an offshore fund (within the meaning of section 743(1)), or |
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Taxes Consolidation Act, 1997 |
“material interest” shall be construed in accordance with section 743(2); |
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Taxes Consolidation Act, 1997 |
“offshore fund” has the meaning assigned to it by section 743(1); |
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Taxes Consolidation Act, 1997 |
(a) an account period of an offshore fund which is a company within section 743(1)(a) shall end if and at the time when the company ceases to be resident outside the State, and |
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Taxes Consolidation Act, 1997 |
(b) an account period of an offshore fund which is a unit trust scheme within section 743(1)(b) shall end if and at the time when the trustees of the scheme become resident in the State. |
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Taxes Consolidation Act, 1997 |
Without prejudice to “offshore fund” having the meaning assigned to it by section 743 for the purposes of Chapter 4, where that Chapter does not apply to an offshore fund by virtue of subsection (2A) of section 747B, then Chapter 2 and section 747A shall not apply in respect of that offshore fund. |
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Taxes Consolidation Act, 1997 |
“material interest” shall be construed in accordance with section 743; |
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Taxes Consolidation Act, 1997 |
“offshore fund” has the meaning assigned to it by section 743; |
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Taxes Consolidation Act, 1997 |
(c) being any arrangements referred to in section 743(1), those arrangements take effect by virtue of the law of, |
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Taxes Consolidation Act, 1997 |
(3) An interest in a relevant UCITS or a relevant AIF shall be treated for the purposes of this Part as an interest in a company, scheme or arrangement specified in section 743(1).”. |
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Taxes Consolidation Act, 1997 |
“material interest” shall be construed in accordance with section 743(2); |
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Taxes Consolidation Act, 1997 |
“offshore fund” has the meaning assigned to it by section 743(1); |
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