Link Report

This report lists all the outbound links from Section 747C under the heading Links from Section 747C.

Sections and schedules within TaxSource Total linking to Section 747C are listed under Links to Section 747C (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 Links in repealed sections of the legislation are not listed.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 747C
Act Linked to Context

Taxes Consolidation Act, 1997

sec1084.html

Where in any chargeable period a person acquires a material interest in an offshore fund, the person shall, notwithstanding anything to the contrary in section 950 or 1084 Part 41A or section 1084, be deemed for that chargeable period to be a chargeable person for the purposes of sections 951 and 1084 Chapter 3 of Part 41A and section 1084, and the return of income to be delivered by the person for that chargeable period shall include the following particulars—

Taxes Consolidation Act, 1997

sec1084.html

Where in any chargeable period a person acquires a material interest in an offshore fund, the person shall, notwithstanding anything to the contrary in section 950 or 1084 Part 41A or section 1084, be deemed for that chargeable period to be a chargeable person for the purposes of sections 951 and 1084 Chapter 3 of Part 41A and section 1084, and the return of income to be delivered by the person for that chargeable period shall include the following particulars—

Links to Section 747C (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0896.html

(5) Where in any chargeable period a person acquires an offshore product to which section 730I or 747C (inserted by the Finance Act, 2001) does not relate, the person shall, notwithstanding anything to the contrary in section 950 or 1084 Part 41A or section 1084, be deemed for that chargeable period to be a chargeable person for the purposes of sections 951 and 1084 Chapter 3 of Part 41A and section 1084, and the return of income to be delivered by the person for that chargeable period shall include the following particulars—