No 39 of 1997, Section 749, Link Report

Links from Section 749
Act	Linked to	Context
Local Government Act, 2001	index.html	“foreign local authority” means an authority, corresponding in substance to a local authority for the purposes of the Local Government Act 2001, which is established outside the State and whose functions are carried on primarily outside the State;
Local Government Act, 2001	index.html	“foreign public authority” means an authority, corresponding in substance to a public authority for the purposes of the Local Government Act 2001, which is established outside the State and whose functions are carried on primarily outside the State;
Taxes Consolidation Act, 1997	sched21.html	(1) Subject to this section, where the first buyer is engaged in carrying on a trade which consists of or comprises dealings in securities, then, in computing for any of the purposes of the Tax Acts the profits arising from or loss sustained in the trade, the price paid by the first buyer for the securities shall be reduced by the appropriate amount in respect of the interest determined in accordance with Schedule 21.
Taxes Consolidation Act, 1997	sched22.html	(3) Subsection (1) shall not apply if the interest is to any extent required to be taken into account under section 752 as if it were a trading receipt which had not borne tax or would to any extent be so required to be taken into account but for paragraph 2 of Schedule 22.
Taxes Consolidation Act, 1997	sched24.html	(ii) where credit against tax would, but for this section, fall to be allowed for the chargeable period in respect of that interest by virtue of Part 14 or 35 or Schedule 24, that the first buyer elects by notice in writing, on or before the specified return date for the chargeable period, that such credit shall not be so allowed.
Taxes Consolidation Act, 1997	sched24.html	(a) then, notwithstanding Parts 14 and 35 and Schedule 24, credit against tax in respect of the interest shall not be allowed by virtue of either of those Parts or, as the case may be, that Schedule,
Taxes Consolidation Act, 1997	sec0442.html	(ii) where credit against tax would, but for this section, fall to be allowed for the chargeable period in respect of that interest by virtue of Part 14 or 35 or Schedule 24, that the first buyer elects by notice in writing, on or before the specified return date for the chargeable period, that such credit shall not be so allowed.
Taxes Consolidation Act, 1997	sec0442.html	(a) then, notwithstanding Parts 14 and 35 and Schedule 24, credit against tax in respect of the interest shall not be allowed by virtue of either of those Parts or, as the case may be, that Schedule,
Taxes Consolidation Act, 1997	sec0607.html	(2C) Subsection (1) shall not apply for a chargeable period if the securities are securities, which are not chargeable assets for the purposes of the Capital Gains Tax Acts by virtue of section 607, purchased by the first buyer in the ordinary course of the first buyer’s trade as a dealer in securities and the interest payable in respect of all such securities to which this Chapter applies is brought into account in computing, for the purposes of the Tax Acts, the profits or gains arising from, or losses sustained in, the trade for the chargeable period.
Taxes Consolidation Act, 1997	sec0752.html	(3) Subsection (1) shall not apply if the interest is to any extent required to be taken into account under section 752 as if it were a trading receipt which had not borne tax or would to any extent be so required to be taken into account but for paragraph 2 of Schedule 22.
Taxes Consolidation Act, 1997	sec0826.html	(ii) where credit against tax would, but for this section, fall to be allowed for the chargeable period in respect of that interest by virtue of Part 14 or 35 or Schedule 24, that the first buyer elects by notice in writing, on or before the specified return date for the chargeable period, that such credit shall not be so allowed.
Taxes Consolidation Act, 1997	sec0826.html	(a) then, notwithstanding Parts 14 and 35 and Schedule 24, credit against tax in respect of the interest shall not be allowed by virtue of either of those Parts or, as the case may be, that Schedule,
Taxes Consolidation Act, 1997	sec0959A.html	“specified return date for the chargeable period” has the same meaning as in ~~section 950~~ section 959A.
Links to Section 749 (from within TaxSource Total)
Act	Linked from	Context
	sec0038.html	“ ‘the appropriate amount in respect of the interest’ means the appropriate amount in respect of the interest which would be determined in accordance with Schedule 21 if a company was the first buyer and carried on a trade to which section 749(1) applies;”,
	sec0038.html	“ ‘the appropriate amount in respect of the interest’ means the appropriate amount in respect of the interest which would be determined in accordance with Schedule 21 if the management company or the trustee was the first buyer and carried on a trade to which section 749(1) applies;”,
	sec0038.html	“ “the appropriate amount in respect of the interest” means the appropriate amount in respect of the interest which would be determined in accordance with Schedule 21 if the undertaking for collective investment was the first buyer and carried on a trade to which section 749(1) applies;”,
	sec0039.html	“ ‘the appropriate amount in respect of the interest’ means the appropriate amount in respect of the interest which would be determined in accordance with Schedule 21 if the designated broker were the first buyer and carried on a trade to which section 749(1) applies;”,
Taxes Consolidation Act, 1997	sched21.html	Sections 749, 750 and 751.
Taxes Consolidation Act, 1997	sched21.html	1. For the purposes of section 749, the appropriate amount in respect of the interest shall be the appropriate proportion of the net interest receivable by the first buyer.
Taxes Consolidation Act, 1997	sched21.html	4. Where the securities are of a description such that the bargain price is increased, where interest is receivable by the buyer, by reference to gross interest accruing before the bargain date, paragraphs 1 to 3 shall not apply; but for the purposes of sections 749 to 751 the appropriate amount in respect of the interest shall be the amount of the increase in the bargain price.
Taxes Consolidation Act, 1997	sched22.html	Sections 749 and 752
Taxes Consolidation Act, 1997	sched22.html	(h) if the company is not engaged in carrying on a trade mentioned in section 752(3), but were it so engaged any reduction under section 749 would, or would but for section 749(3), be made as respects the price paid by the company for securities (within the meaning of that section) bought by it in the period—
Taxes Consolidation Act, 1997	sched22.html	(h) if the company is not engaged in carrying on a trade mentioned in section 752(3), but were it so engaged any reduction under section 749 would, or would but for section 749(3), be made as respects the price paid by the company for securities (within the meaning of that section) bought by it in the period—
Taxes Consolidation Act, 1997	sec0751.html	(1) Where the first buyer carries on a trade not within section 749, then, in ascertaining—
Taxes Consolidation Act, 1997	sec0751.html	(2) Where the first buyer is a body corporate and carries on a trade not within section 749 or a business consisting mainly in the making of investments, then, if any annual payment payable by the body corporate is to any extent payable out of the interest, that annual payment shall be deemed to that extent—