| Links from Section 784B | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
(4) Subsection (2) of section 263 shall apply to a declaration made in accordance with subsection (1)(c) or a certificate to which subsection (3) applies as it applies in relation to declarations of a kind mentioned in that section. |
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|
Taxes Consolidation Act, 1997 |
(i) assets transferred to the fund by virtue of an option exercised by the individual in accordance with section 784(2A), |
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|
Taxes Consolidation Act, 1997 |
(a) that the assets in relation to which the certificate refers are assets to which the individual named on the certificate is beneficially entitled and which are being transferred to the approved retirement fund, or have previously been transferred to an approved retirement fund, in accordance with subsection (2A) of section 784, |
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|
Taxes Consolidation Act, 1997 |
(b) that the assets in relation to which the certificate is given do not form part of an approved minimum retirement fund within the meaning of section 784C, and |
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| Links to Section 784B (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(a) the provisions of subsection (2B) of section 784 and of sections 784A, 784B, 784C, 784D and 784E shall, with any necessary modifications, apply as if— |
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|
Taxes Consolidation Act, 1997 |
“approved retirement fund” means a fund which is managed by a qualifying fund manager and which complies with the conditions of section 784B; |
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|
Taxes Consolidation Act, 1997 |
the approved minimum retirement fund shall, thereupon, become an approved retirement fund and section 784A, subsections (1) and (5) of section 784B and section 784E shall apply accordingly. |
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