No 39 of 1997, Section 838, Link Report

Links from Section 838
Act	Linked to	Context
Companies Act 2014	Companies Act 2014	(I) shares in an investment company within the meaning of ~~Part XIII of the Companies Act, 1990~~ Chapter 1 of Part 24 of the Companies Act 2014,
S.I. No. 78 of 1989	0078.html	(II) shares in an undertaking for collective investment in transferable securities within the meaning of the European Communities (Undertakings for Collective Investment in Transferable Securities) Regulations, 1989 (S.I. No. 78 of 1989), or
Taxes Consolidation Act, 1997	sec0031.html	(bb) Notwithstanding paragraph (b), where, at the time a special portfolio investment account is closed, a loss has not been relieved under that paragraph because of an insufficiency of relevant income or gains at that time, that loss shall for the purposes of section 31 be treated as an allowable loss accruing at that time to the individual in whose name the special portfolio investment account was held.
Taxes Consolidation Act, 1997	sec0237.html	(b) For the purposes of this section, Chapter 4 of Part 8 shall be construed as if—
Taxes Consolidation Act, 1997	sec0237.html	(3)Chapter 4 of Part 8 (other than section 259) shall, subject to this section and with any other necessary modifications, apply to special portfolio investment accounts as it applies to special savings accounts ; but that Chapter shall so apply as if, in relation to relevant interest payable in respect of a relevant deposit or relevant deposits held in a special savings account, the rate of appropriate tax were 10 per cent , and in particular the rate of appropriate tax specified in section 256(1) in relation to relevant interest payable in respect of a relevant deposit or relevant deposits held in a special savings account shall apply to special portfolio investment accounts .
Taxes Consolidation Act, 1997	sec0256.html	(b) For the purposes of this section, Chapter 4 of Part 8 shall be construed as if—
Taxes Consolidation Act, 1997	sec0256.html	(3)Chapter 4 of Part 8 (other than section 259) shall, subject to this section and with any other necessary modifications, apply to special portfolio investment accounts as it applies to special savings accounts ; but that Chapter shall so apply as if, in relation to relevant interest payable in respect of a relevant deposit or relevant deposits held in a special savings account, the rate of appropriate tax were 10 per cent , and in particular the rate of appropriate tax specified in section 256(1) in relation to relevant interest payable in respect of a relevant deposit or relevant deposits held in a special savings account shall apply to special portfolio investment accounts .
Taxes Consolidation Act, 1997	sec0256.html	(3)Chapter 4 of Part 8 (other than section 259) shall, subject to this section and with any other necessary modifications, apply to special portfolio investment accounts as it applies to special savings accounts ; but that Chapter shall so apply as if, in relation to relevant interest payable in respect of a relevant deposit or relevant deposits held in a special savings account, the rate of appropriate tax were 10 per cent , and in particular the rate of appropriate tax specified in section 256(1) in relation to relevant interest payable in respect of a relevant deposit or relevant deposits held in a special savings account shall apply to special portfolio investment accounts .
Taxes Consolidation Act, 1997	sec0257.html	(6)(a) For the purposes of sections 257 and 258, a designated broker shall, in relation to each special portfolio investment account—
Taxes Consolidation Act, 1997	sec0258.html	(ii)subsections (4) and (5) of section 258 and section 259 had not been enacted.
Taxes Consolidation Act, 1997	sec0258.html	(6)(a) For the purposes of sections 257 and 258, a designated broker shall, in relation to each special portfolio investment account—
Taxes Consolidation Act, 1997	sec0258.html	(c) For the purposes of this section, section 258 shall apply as if in subsection (2) of that section “on or before ~~the 1st day of November~~ 31 October following that year of assessment” were substituted for “within 15 days from the end of the year of assessment”.
Taxes Consolidation Act, 1997	sec0259.html	(ii)subsections (4) and (5) of section 258 and section 259 had not been enacted.
Taxes Consolidation Act, 1997	sec0259.html	(3)Chapter 4 of Part 8 (other than section 259) shall, subject to this section and with any other necessary modifications, apply to special portfolio investment accounts as it applies to special savings accounts ; but that Chapter shall so apply as if, in relation to relevant interest payable in respect of a relevant deposit or relevant deposits held in a special savings account, the rate of appropriate tax were 10 per cent , and in particular the rate of appropriate tax specified in section 256(1) in relation to relevant interest payable in respect of a relevant deposit or relevant deposits held in a special savings account shall apply to special portfolio investment accounts .
Taxes Consolidation Act, 1997	sec0264.html	(c) Notwithstanding subsection (3), section 264 shall apply to a special portfolio investment account as if—
Taxes Consolidation Act, 1997	sec0488.html	(7)Part 16 shall not apply in relation to any shares which form part of a relevant investment.
Taxes Consolidation Act, 1997	sec0547.html	(II)paragraphs (d) to (g), the amount of the consideration given for shares shall be determined in accordance with sections 547 and 580.
Taxes Consolidation Act, 1997	sec0548.html	“market value” shall be construed in accordance with section 548;
Taxes Consolidation Act, 1997	sec0556.html	(c)Sections 556, 601, 607 and 1028(4) shall not apply in relation to any gains referable to a relevant investment.
Taxes Consolidation Act, 1997	sec0580.html	(II)paragraphs (d) to (g), the amount of the consideration given for shares shall be determined in accordance with sections 547 and 580.
Taxes Consolidation Act, 1997	sec0601.html	(c)Sections 556, 601, 607 and 1028(4) shall not apply in relation to any gains referable to a relevant investment.
Taxes Consolidation Act, 1997	sec0607.html	“gains” means chargeable gains within the meaning of the Capital Gains Tax Acts, including gains which but for section 607 would be chargeable gains;
Taxes Consolidation Act, 1997	sec0607.html	(c)Sections 556, 601, 607 and 1028(4) shall not apply in relation to any gains referable to a relevant investment.
Taxes Consolidation Act, 1997	sec0815.html	“securities” has the same meaning as in section 815.
Taxes Consolidation Act, 1997	sec1028.html	(c)Sections 556, 601, 607 and 1028(4) shall not apply in relation to any gains referable to a relevant investment.
Links to Section 838 (from within TaxSource Total)
Act	Linked from	Context
	sec0039.html	(a) in section 838(4)(d)(i) by substituting the following for the definition of “the appropriate amount in respect of the interest”:
Taxes Consolidation Act, 1997	sched2A.html	(f) contains a statement that, at the time when the declaration is made, the relevant distributions in respect of which the declaration is made will be applied as all or part of the relevant income or gains (within the meaning of section 838) of a special portfolio investment account and are so treated by the Revenue Commissioners,
Taxes Consolidation Act, 1997	sec0172A.html	“designated broker” has the same meaning as in section 838;
Taxes Consolidation Act, 1997	sec0172A.html	“special portfolio investment account” has the same meaning as in section 838;
Taxes Consolidation Act, 1997	sec0172C.html	(i) is receiving the relevant distribution as all or part of the relevant income or gains (within the meaning of section 838) of a special portfolio investment account, and
Taxes Consolidation Act, 1997	sec0172C.html	(b) a designated broker who receives a relevant distribution as all or part of the relevant income or gains (within the meaning of section 838) of a special portfolio investment account,
Taxes Consolidation Act, 1997	sec0839.html	(d) special portfolio investment accounts within the meaning of section 838.
Taxes Consolidation Act, 1997	sec0839.html	(ii) as respects the other investment, the condition specified in ~~section 723(3)(b), 737(3)(a)(ii) or 838(2)(b)~~ section 737(3)(a)(ii) or 838(2)(b) relevant to that investment would be satisfied if “ ~~£25,000~~ €31,750” were substituted for “ ~~£50,000~~ €63,500” in those conditions.
Taxes Consolidation Act, 1997	sec0839.html	(II) as respects the other investments, the condition specified in ~~section 723(3)(b), 737(3)(a)(ii) or 838(2)(b)~~ section 737(3)(a)(ii) or 838(2)(b) relevant to each of those investments would be satisfied if “ ~~£25,000~~ €31,750” were substituted for “ ~~£50,000~~ €63,500” in those conditions.
Taxes Consolidation Act, 1997	sec0839.html	then, sections 264, 723, 737 and 838 shall apply to that one investment or those 2 investments, as the case may be, as if every reference to ~~£50,000~~ €63,500 in those sections were a reference to ~~£75,000~~ €95,250.