Links from Section 751A | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(4) Subject to subsection (5), in making any computation in accordance with the provisions of the Tax Acts applicable to trading profits chargeable to tax under Case I of Schedule D— |
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Taxes Consolidation Act, 1997 |
“new holding”, in relation to original shares, and “original shares” have, respectively, the same meanings as in section 584(1). |
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Taxes Consolidation Act, 1997 |
(3) This section applies to any transaction, being a disposal of original shares which, if the original shares were not such as are mentioned in subsection (2) would result in the disposal not being treated as a disposal by virtue of sections 584 to 587; but does not apply to any transaction in relation to which section 751B applies. |
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Taxes Consolidation Act, 1997 |
(6) Subsections (4) and (5) shall have effect with the necessary modifications in relation to any computation made for the purposes of section 707(4) in a case where the original shares held by the company concerned and the new holding are treated as the same asset by virtue of any of sections 584 to 587. |
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Taxes Consolidation Act, 1997 |
(3) This section applies to any transaction, being a disposal of original shares which, if the original shares were not such as are mentioned in subsection (2) would result in the disposal not being treated as a disposal by virtue of sections 584 to 587; but does not apply to any transaction in relation to which section 751B applies. |
|
Taxes Consolidation Act, 1997 |
(6) Subsections (4) and (5) shall have effect with the necessary modifications in relation to any computation made for the purposes of section 707(4) in a case where the original shares held by the company concerned and the new holding are treated as the same asset by virtue of any of sections 584 to 587. |
|
Taxes Consolidation Act, 1997 |
(6) Subsections (4) and (5) shall have effect with the necessary modifications in relation to any computation made for the purposes of section 707(4) in a case where the original shares held by the company concerned and the new holding are treated as the same asset by virtue of any of sections 584 to 587. |
|
Taxes Consolidation Act, 1997 |
(3) This section applies to any transaction, being a disposal of original shares which, if the original shares were not such as are mentioned in subsection (2) would result in the disposal not being treated as a disposal by virtue of sections 584 to 587; but does not apply to any transaction in relation to which section 751B applies. |
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Links to Section 751A (from within TaxSource Total) | ||
None |