Links from Section 784D | ||
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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 |
(iv) declares that assets included in the fund consist only of assets referred to in paragraph (b) to which the individual was beneficially entitled in accordance with section 784(2A), and |
|
Taxes Consolidation Act, 1997 |
(a) that the assets in relation to which the certificate is given are the assets of an approved minimum retirement fund to which the individual named on the certificate is beneficially entitled and which are being transferred to the approved minimum retirement fund or have previously been transferred to such a fund in accordance with subsection (2A) of section 784, |
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Taxes Consolidation Act, 1997 |
(b) in the case of assets transferred by another qualifying fund manager, the amount or value of assets transferred to the approved minimum retirement fund for the purposes of subsection (3) of section 784C. |
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Links to Section 784D (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 |
(1) In this section, “an approved minimum retirement fund” means a fund managed by a qualifying fund manager (within the meaning of section 784A) and which complies with the conditions of section 784D. |
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Taxes Consolidation Act, 1997 |
(3) Where an individual opts in accordance with subsection (1), sections 784A to 784D shall apply as if that option were an option in accordance with section 784(2A). |