No 39 of 1997, Section 848B, Link Report

Links from Section 848B
Act	Linked to	Context
Central Bank Act, 1971	index.html	(a) a person who is a holder of a licence granted under section 9 of the Central Bank Act, 1971, or a person who holds a licence or other similar authorisation under the law of any other Member State of the European Communities which corresponds to a licence granted under that section,
Central Bank Act, 1971	sec0009.html	(a) a person who is a holder of a licence granted under section 9 of the Central Bank Act, 1971, or a person who holds a licence or other similar authorisation under the law of any other Member State of the European Communities which corresponds to a licence granted under that section,
Credit Union Act, 1997	index.html	(b) shares within the meaning of section 2(1) of the Credit Union Act, 1997,
Credit Union Act, 1997	index.html	(f) a credit union within the meaning of the Credit Union Act, 1997,
Credit Union Act, 1997	sec0002.html	(b) shares within the meaning of section 2(1) of the Credit Union Act, 1997,
European Communities (Amendment) Act, 1993	index.html	(iii) an official authorisation to undertake insurance in Iceland, Liechtenstein and Norway pursuant to the EEA Agreement within the meaning of the European Communities (Amendment) Act, 1993, and who is carrying on the business of life assurance in the State,
Investment Intermediaries Act, 1995	index.html	(j) a firm approved under section 10 of the Investment Intermediaries Act, 1995, which is authorised to hold client money, other than a firm authorised as a Restricted Activity Investment Product Intermediary, where the firm’s authorisation permits it to engage in the proposed activities, or a business firm which has been authorised to provide similar investment business services under the laws of a Member State of the European Communities which correspond to that Act, or
Investment Intermediaries Act, 1995	sec0010.html	(j) a firm approved under section 10 of the Investment Intermediaries Act, 1995, which is authorised to hold client money, other than a firm authorised as a Restricted Activity Investment Product Intermediary, where the firm’s authorisation permits it to engage in the proposed activities, or a business firm which has been authorised to provide similar investment business services under the laws of a Member State of the European Communities which correspond to that Act, or
National Treasury Management Agency Act, 1990	index.html	(k) the Minister for Finance, acting through the Agency (within the meaning of section (1) of the National Treasury Management Agency Act, 1990);
National Treasury Management Agency Act, 1990	sec0001.html	(k) the Minister for Finance, acting through the Agency (within the meaning of section (1) of the National Treasury Management Agency Act, 1990);
S.I. No. 395 of 1992	0395.html	“relevant European institution” means an institution which is a credit institution (within the meaning of the European Communities (Licensing and Supervision of Credit Institutions) Regulations, 1992 (S.I. No. 395 of 1992)) which has been authorised by the Central Bank of Ireland to carry on business of a credit institution in accordance with the provisions of the supervisory enactments (within the meaning of those Regulations);
S.I. No. 57 of 1984	0057.html	(i) an authorisation issued by the Minister for Enterprise, Trade and Employment under the European Communities (Life Assurance) Regulations of 1984 (S.I. No. 57 of 1984), as amended, or,
Social Welfare Consolidation Act 2005	index.html	“PPS Number”, in relation to an individual, means that individual’s Personal Public Service Number within the meaning of ~~section 223 of the Social Welfare (Consolidation) Act, 1993;~~ section 262 of the Social Welfare Consolidation Act 2005;
Social Welfare Consolidation Act 2005	sec0262.html	“PPS Number”, in relation to an individual, means that individual’s Personal Public Service Number within the meaning of ~~section 223 of the Social Welfare (Consolidation) Act, 1993;~~ section 262 of the Social Welfare Consolidation Act 2005;
Stock Exchange Act, 1995	index.html	(i) a person which is an authorised member firm of the Irish Stock Exchange, within the meaning of the Stock Exchange Act, 1995, or a member firm (which carries on a trade in the State through a branch or agency) of a stock exchange of any other Member State of the European Communities,
Taxes Consolidation Act, 1997	sec0256.html	(a) an account into which a deposit (within the meaning of section 256(1)) is made, or
Taxes Consolidation Act, 1997	sec0256.html	(b) a building society within the meaning of section 256,
Taxes Consolidation Act, 1997	sec0706.html	(c) the policy is not issued in the course of annuity business or pension business, within the meaning of section 706.
Taxes Consolidation Act, 1997	sec0739B.html	“investment undertaking” has the meaning assigned to it in section 739B and “units in an investment undertaking” shall be construed accordingly;
Taxes Consolidation Act, 1997	sec0848C.html	“special savings incentive account” has the meaning assigned to it in section 848C;
Taxes Consolidation Act, 1997	sec0848D.html	“tax credit”, in relation to a subscription, has the meaning assigned to it in section 848D(1);
Taxes Consolidation Act, 1997	sec0848G.html	“qualifying assets”, subject to section 848G, means—
Trustee Savings Banks Act, 1989	index.html	(c) a trustee savings bank within the meaning of the Trustee Savings Banks Act, 1989,
Links to Section 848B (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0172A.html	“qualifying savings manager” has the same meaning as in section 848B (inserted by the Finance Act, 2001);
Taxes Consolidation Act, 1997	sec0730D.html	(c) where the life policy is an asset held in a special savings incentive account within the meaning of section 848B (inserted by the Finance Act, 2001) and the assurance company which commenced the life policy is in possession of a declaration of a kind referred to in section 730E(3A). section 730E(3A),
Taxes Consolidation Act, 1997	sec0730E.html	(a) is made by a qualifying savings manager (in this paragraph referred to as the “declarer”) within the meaning of section 848B (inserted by the Finance Act, 2001), in respect of the life policy which is an asset held in a special savings incentive account,
Taxes Consolidation Act, 1997	sec0739B.html	“qualifying savings manager” has the meaning assigned to it in section 848B (inserted by the Finance Act, 2001);
Taxes Consolidation Act, 1997	sec0739B.html	“special savings incentive account” has the meaning assigned to it by section 848B (inserted by the Finance Act, 2001);
Taxes Consolidation Act, 1997	sec0848G.html	(2) Shares fulfil the condition as to official listing in paragraph (f) of the definition of “qualifying assets” in section 848B(1) if in pursuance of a public offer, a qualifying savings manager applies for the allotment or allocation to him or her of shares in a company which are due to be admitted to such listing within 30 days of the allocation or allotment, and which, when admitted to such a listing, would be qualifying assets.
Taxes Consolidation Act, 1997	sec0904H.html	“qualifying savings manager” has the same meaning as in section 848B (inserted by the Finance Act, 2001);
Taxes Consolidation Act, 1997	sec0904H.html	“special savings incentive account” has the same meaning as in section 848B (inserted by the Finance Act, 2001).