No 39 of 1997, Section 747E, Link Report

Links from Section 747E
Act	Linked to	Context
Capital Acquisitions Tax Consolidation Act, 2003	/sec0104.html	(5) Where an individual is chargeable to tax in accordance with subsection (1) in respect of an amount of income the tax thereby payable, in so far as it is paid, shall be treated as an amount of capital gains tax paid for the purposes of section 104 of the Capital Acquisitions Tax Consolidation Act 2003.
Capital Acquisitions Tax Consolidation Act, 2003	CATCA03.html	(5) Where an individual is chargeable to tax in accordance with subsection (1) in respect of an amount of income the tax thereby payable, in so far as it is paid, shall be treated as an amount of capital gains tax paid for the purposes of section 104 of the Capital Acquisitions Tax Consolidation Act 2003.
Taxes Consolidation Act, 1997	sec0015.html	(b) where the person is not a company, the rate of income tax to be charged on that income shall, notwithstanding section 15, be—
Taxes Consolidation Act, 1997	sec0018.html	(1) ~~Where on or after~~ Subject to subsection (1A), where on or after 1 January 2001 a person who has a material interest in an offshore fund, disposes of an interest in the offshore fund and the disposal gives rise to a gain computed in accordance with subsection (2) then, notwithstanding sections 745 and 747, where the gain is not taken into account in computing the profits or gains of a trade carried on by a company, the amount of that gain shall be treated as an amount of income chargeable to tax under Case IV of Schedule D, and—
Taxes Consolidation Act, 1997	sec0018.html	(4) Where, as a result of a disposal by a person, an amount of income is chargeable to tax under Case IV of Schedule D, that amount shall not be reduced by a claim made by the person—
Taxes Consolidation Act, 1997	sec0381.html	(a) where the person is not a company, under section 381 or 383, or
Taxes Consolidation Act, 1997	sec0383.html	(a) where the person is not a company, under section 381 or 383, or
Taxes Consolidation Act, 1997	sec0396.html	(b) where the person is a company, under ~~section 396~~ section 396, 396B or 399.
Taxes Consolidation Act, 1997	sec0396B.html	(b) where the person is a company, under ~~section 396~~ section 396, 396B or 399.
Taxes Consolidation Act, 1997	sec0399.html	(b) where the person is a company, under ~~section 396~~ section 396, 396B or 399.
Taxes Consolidation Act, 1997	sec0538.html	(3) (a) Notwithstanding sections 538 and 546, where apart from this subsection the effect of any computation under subsection (2) would be to produce a loss, the gain on the disposal referred to in subsection (1) shall be treated as nil and ~~accordingly for the purposes of this Chapter~~ for the purposes of the Tax Acts and the Capital Gains Tax Acts no loss shall be treated as accruing on such disposal.
Taxes Consolidation Act, 1997	sec0546.html	(3) (a) Notwithstanding sections 538 and 546, where apart from this subsection the effect of any computation under subsection (2) would be to produce a loss, the gain on the disposal referred to in subsection (1) shall be treated as nil and ~~accordingly for the purposes of this Chapter~~ for the purposes of the Tax Acts and the Capital Gains Tax Acts no loss shall be treated as accruing on such disposal.
Taxes Consolidation Act, 1997	sec0556.html	(b) section 556(2).
Taxes Consolidation Act, 1997	sec0745.html	(1) ~~Where on or after~~ Subject to subsection (1A), where on or after 1 January 2001 a person who has a material interest in an offshore fund, disposes of an interest in the offshore fund and the disposal gives rise to a gain computed in accordance with subsection (2) then, notwithstanding sections 745 and 747, where the gain is not taken into account in computing the profits or gains of a trade carried on by a company, the amount of that gain shall be treated as an amount of income chargeable to tax under Case IV of Schedule D, and—
Taxes Consolidation Act, 1997	sec0747.html	(1) ~~Where on or after~~ Subject to subsection (1A), where on or after 1 January 2001 a person who has a material interest in an offshore fund, disposes of an interest in the offshore fund and the disposal gives rise to a gain computed in accordance with subsection (2) then, notwithstanding sections 745 and 747, where the gain is not taken into account in computing the profits or gains of a trade carried on by a company, the amount of that gain shall be treated as an amount of income chargeable to tax under Case IV of Schedule D, and—
Taxes Consolidation Act, 1997	sec0865.html	then the provisions of section 865 (apart from subsection (4)) shall apply and the inspector may make such repayment or set-off as is necessary for securing that the aggregate of tax payable in respect of the material interest in the fund under this section does not exceed the tax that would have been so payable in respect of the material interest in the fund if subsection (6) had not been enacted.
Links to Section 747E (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0189.html	being income consisting of dividends or other income which, but for this section, would be chargeable to tax under Schedule C or under Case III, IV (by virtue of ~~section 59 or section 745~~ section 59, 745 or 747E) or V of Schedule D or under Schedule F.
Taxes Consolidation Act, 1997	sec0189A.html	being income consisting of dividends or other income which, but for this section, would be chargeable to tax under Schedule C or under Case III, IV (by virtue of ~~section 59 or section 745~~ section 59, 745 or 747E) or V of Schedule D or under Schedule F.
Taxes Consolidation Act, 1997	sec0192.html	(b) arises to a person to or in respect of whom payments to which this section applies are made, from the investment in whole or in part of such payments or of the income derived from such payments, being income consisting of dividends or other income which but for this section would be chargeable to tax under Schedule C or under Case III, IV ~~(by virtue of section 59)~~ (by virtue of ~~section 59 or section 745~~ section 59, 745 or 747E) or V of Schedule D or under Schedule F,
Taxes Consolidation Act, 1997	sec0739G.html	(b) where the unit holder is not a company and the payment is a payment from which appropriate tax has not been deducted, the payment shall be treated as if it were a payment from an offshore fund to which the provisions of Chapter 4 of this Part apply, and the provisions of section 747D, or section 747E apply as appropriate,
Taxes Consolidation Act, 1997	sec0747B.html	“deemed disposal” means a disposal of the type provided for in section 747E(6);
Taxes Consolidation Act, 1997	sec0747F.html	(2) Where, in connection with a scheme of reconstruction or amalgamation, a person disposes of an old interest and receives in place of that old interest a new interest, the disposal of the old interest shall not give rise to a gain but the new interest shall for the purposes of section 747E(2) be treated as acquired at the same time and at the same cost as the old interest.