| Links from Section 790D | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(2) For the purposes of this section, references to the value of an asset in a relevant fund shall, except where the asset is cash, be construed as a reference to the market value of the asset within the meaning of section 548. |
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Taxes Consolidation Act, 1997 |
“approved retirement fund” has the meaning assigned to it by section 784A and for the purposes of this section the expression ‘ARF’ shall be construed accordingly; |
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Taxes Consolidation Act, 1997 |
(c) a transaction regarded as a distribution for the purposes of section 784A by virtue of subsection (1A) of that section; |
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Taxes Consolidation Act, 1997 |
(g) a distribution made for any of the purposes set out in section 784A(3A); |
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Taxes Consolidation Act, 1997 |
“qualifying fund manager” has the meaning assigned to it by section 784A; |
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Taxes Consolidation Act, 1997 |
(4) Subject to the other provisions of this section, the specified amount shall for the purposes of subsections (3) and (7)(b) of section 784A or, as the case may be, subsections (1) and (2) of section 787G be regarded as— |
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Taxes Consolidation Act, 1997 |
“approved minimum retirement fund” has the meaning assigned to it by section 784C and for the purposes of this section the expression ‘AMRF’ shall be construed accordingly; |
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Taxes Consolidation Act, 1997 |
(d) a transfer referred to in section 784C(5)(a); |
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Taxes Consolidation Act, 1997 |
“additional voluntary PRSA contributions” has the meaning assigned to it by section 787A(1); |
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Taxes Consolidation Act, 1997 |
“contributor” has the meaning assigned to it by section 787A; |
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Taxes Consolidation Act, 1997 |
“Personal Retirement Savings Account” has the meaning assigned to it by section 787A and for the purposes of this section the expression ‘PRSA’ shall be construed accordingly; |
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Taxes Consolidation Act, 1997 |
“PRSA administrator” has the meaning assigned to it by section 787A; |
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Taxes Consolidation Act, 1997 |
(e) assets made available from a PRSA, being assets of a kind referred to in section 787G(3); |
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Taxes Consolidation Act, 1997 |
(f) the circumstances set out in section 787G(4A) in which a PRSA administrator is treated as making assets of a PRSA available to an individual; |
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Taxes Consolidation Act, 1997 |
(4) Subject to the other provisions of this section, the specified amount shall for the purposes of subsections (3) and (7)(b) of section 784A or, as the case may be, subsections (1) and (2) of section 787G be regarded as— |
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Taxes Consolidation Act, 1997 |
A is the value (in this section referred to as the “relevant value”) of the assets in a relevant fund on the specified date, excluding, where appropriate, the value of assets retained by the PRSA administrator as would be required to be transferred to an AMRF if the beneficial owner of the PRSA had opted in accordance with section 787H(1), |
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Taxes Consolidation Act, 1997 |
(b) the aggregate value of the assets referred to in paragraph (a) shall, where the assets are in one or more than one vested PRSA, exclude the value of such assets, if any, retained by the PRSA administrator as would be required to be transferred to an AMRF if the beneficial owner of the PRSA had opted in accordance with section 787H(1), and |
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| Links to Section 790D (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(a) a fund approved under section 774, 784(4) or 785(5), an approved retirement fund within the meaning of section 784A, an approved minimum retirement fund within the meaning of section 784C, a PRSA (including a vested PRSA within the meaning of section 790D(1)) or a person exempt from income tax under section 790B (collectively referred to in this Chapter as ‘pension schemes’), |
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Taxes Consolidation Act, 1997 |
(1C) An amount which has been regarded as a distribution from an approved retirement fund,
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Taxes Consolidation Act, 1997 |
(f) an amount made available from a PRSA, where the PRSA is a vested PRSA (within the meaning of section 790D(1)), for the purpose of— |
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Taxes Consolidation Act, 1997 |
(4A) Without prejudice to the generality of subsection (4), the circumstances in which a PRSA administrator shall, for the purposes of this Chapter, be treated as making assets of a PRSA (including a vested PRSA within the meaning of section 790D(1)) available to an individual shall include the use of those assets in connection with any transaction which would, if the assets were assets of an approved retirement fund, be regarded under section 784A as giving rise to a distribution for the purposes of that section and the amount to be regarded as made available shall be calculated in accordance with that section. |
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Taxes Consolidation Act, 1997 |
“fund administrator” means a qualifying fund manager of an approved retirement fund or an approved minimum retirement fund or the PRSA administrator of a vested PRSA (within the meaning of section 790D(1)), as the case may be, (in this definition referred to as the ‘fund’) the beneficial owner of which is a non-member and the assets of which consist, in whole or in part, of— |
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