Link Report

This report lists all the outbound links from Section 753B under the heading Links from Section 753B.

Sections and schedules within TaxSource Total linking to Section 753B are listed under Links to Section 753B (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 Links in repealed sections of the legislation are not listed.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 753B
Act Linked to Context

Taxes Consolidation Act, 1997

sec0246.html

(II) neither the stock seller nor the stock buyer would be entitled to receive a payment of interest without deduction of tax under section 246 and, where such tax is deducted, neither the stock seller nor the stock buyer would be entitled to a repayment of any such tax withheld or any part thereof.

Taxes Consolidation Act, 1997

sec0753C.html

(i) deductible in accordance with section 753C(2) and (3), and

Taxes Consolidation Act, 1997

sec0753C.html

(ii) charged to tax in accordance with section 753C(5) and (6).

Taxes Consolidation Act, 1997

sec0826.html

(B) to receive the distribution without the deduction of tax, under any provision of the Tax Acts or under arrangements made with another territory having the force of law by virtue of section 826(1), had that stock seller not entered into the financial transaction and received that distribution directly, and

Taxes Consolidation Act, 1997

sec0826.html

under any provision of the Tax Acts or under arrangements made with another territory having the force of law by virtue of section 826(1), had that stock seller not entered into the financial transaction and received that interest directly, or

Links to Section 753B (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0753C.html

(4) Where the specified amount is in excess of the amount of any corresponding manufactured payment paid, then, notwithstanding Part 2, section 129, section 129A or section 138, that excess amount shall be charged to tax pursuant to section 753B(2)(b).