| Links from Section 43 | ||
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| Act | Linked to | Context |
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Capital Acquisitions Tax Consolidation Act, 2003 |
“company” means a private company within the meaning of section 27 ; |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(b) in the case of a share in which a beneficial interest subsists, the market value of that share ascertained in the manner described in section 27 as if, on the date on which the market value is to be ascertained, it formed an apportioned part of the market value of a group of shares consisting of all the shares in the company issued and outstanding at that date; |
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Capital Acquisitions Tax Consolidation Act, 2003 |
“share” has the same meaning as it has in section 27 ; |
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| Links to Section 43 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Capital Acquisitions Tax Consolidation Act, 2003 |
(a) one company would be beneficially entitled to not less than 90 per cent of any assets of the other company available for distribution to the owners of its shares and entitlements of the kind referred to in section 43(1) on a winding up, or |
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