| Links from Section 747A | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(4) Notwithstanding subsection (3) of section 28, the rate of capital gains tax in respect of chargeable gains accruing to a person on the disposal of an asset to which this section applies shall be 40 per cent. |
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Taxes Consolidation Act, 1997 |
(1) In this section “material interest”, “non-qualifying fund” and “offshore fund” shall have the same meaning as is assigned to them in Chapter 2 of this Part. |
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Taxes Consolidation Act, 1997 |
(3) Subsections (2) to (7) of section 741 shall apply for the purposes of this section as if references in those subsections to a non-qualifying offshore fund were references to an offshore fund. |
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| Links to Section 747A (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
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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