| Links from Section 904D | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
“declaration” means a declaration referred to in Schedule 2B; |
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Taxes Consolidation Act, 1997 |
(a) examine the procedures put in place by the investment undertaking for the purpose of ensuring compliance by the investment undertaking with its obligations under Chapter 1A of Part 27, |
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Taxes Consolidation Act, 1997 |
“investment undertaking” and “unit holder” have, respectively, the meanings assigned to them by section 739B; |
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Taxes Consolidation Act, 1997 |
“appropriate tax” has the meaning assigned to it in section 739E; |
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Taxes Consolidation Act, 1997 |
“return” means a return under section 739F; |
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| Links to Section 904D (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(2) For the purposes of this Chapter, Schedule 2B and section 904D, references to an investment undertaking (other than in this subsection) shall be construed so as to include a reference to a trustee, management company or other such person who— |
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Taxes Consolidation Act, 1997 |
to the extent that such construction brings into account for the purposes of this Chapter, Schedule 2B and section 904D any matter relating to the investment undertaking, being a matter which would not otherwise be brought into account for those purposes; but such construction shall not render the trustee, management company or other such person liable in a personal capacity to any tax imposed by this Chapter on an investment undertaking. |
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Taxes Consolidation Act, 1997 |
(2A) (a) Where money under the control or subject to the order of any Court is applied to acquire units (in this section referred to as “relevant units”) in an investment undertaking, subsections (2) and (3) of section 739E, section 739F and section 904D shall apply as if references in those sections and subsections to the investment undertaking were to read as references to the Service. |
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