Link Report

This report lists all the outbound links from Section 816 under the heading Links from Section 816.

Sections and schedules within TaxSource Total linking to Section 816 are listed under Links to Section 816 (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 Links in repealed sections of the legislation are not listed.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 816
Act Linked to Context

Taxes Consolidation Act, 1997

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(a) where the company is resident outside the State, be deemed to be income received by the person from the company, and such income shall be treated as income from securities and possessions outside the State and be assessed and charged to tax under Case III of Schedule D,

Taxes Consolidation Act, 1997

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(c) where the company is resident in the State and is not a quoted company, be deemed to be profits or gains of the person, being profits or gains not within any other Case of Schedule D and not charged by virtue of any other Schedule, and be assessed and charged to tax under Case IV of Schedule D.

Taxes Consolidation Act, 1997

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(c) where the company is resident in the State and is not a quoted company, be deemed to be profits or gains of the person, being profits or gains not within any other Case of Schedule D and not charged by virtue of any other Schedule, and be assessed and charged to tax under Case IV of Schedule D.

Taxes Consolidation Act, 1997

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(3) Where a company is treated under subsection (2)(b)(i) as making a distribution to a person, section 152 shall apply with any necessary modifications as if the distribution were a dividend to which subsection (1) of that section applies.

Links to Section 816 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

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Section 816

Taxes Consolidation Act, 1997

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(1) The following provisions of this Chapter, together with sections 436 and 437 sections 436, 436A and 437, and subsection (2)(b) of section 816, shall, subject to any express exceptions, apply with respect to the meaning in the Corporation Tax Acts of “distribution” and for determining the persons to whom certain distributions are to be treated as made; but references in the Corporation Tax Acts to distributions of a company shall not apply to distributions made in respect of share capital in a winding up.

Taxes Consolidation Act, 1997

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(ii) any amount assessable and chargeable to tax under Case IV of Schedule D by virtue of section 816;

Taxes Consolidation Act, 1997

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(b) where the relevant distribution consists of an amount which is treated under section 816 as a distribution made by a company, the amount so treated,

Taxes Consolidation Act, 1997

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(c) where the relevant distribution consists of an amount which is assessable and chargeable to tax under Case IV of Schedule D by virtue of section 816, the amount so assessable and chargeable, and

Taxes Consolidation Act, 1997

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1. In this Schedule, “distribution” has the meaning assigned to it by Chapter 2 of Part 6 and sections 436 and 437 sections 436 and 437, and subsection (2)(b) of section 816 sections 436, 436A, 437, 816(2)(b) and 817.

Taxes Consolidation Act, 1997

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“distribution” has the meaning assigned to it by Chapter 2 of Part 6 and sections 436 and 437 sections 436 and 437, and subsection (2)(b) of section 816;

Taxes Consolidation Act, 1997

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but, if section 816 applies in relation to the issue of any of the shares, the sum in cash which the person would have received if the person had not exercised the option to receive additional share capital instead of a sum in cash shall be treated for the purposes of this subsection as consideration given for those shares.