Links from Section 83 | ||
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Act | Linked to | Context |
Capital Acquisitions Tax Consolidation Act, 2003 |
(1) In this section, “company” means a body corporate (wherever incorporated), other than a private company within the meaning of section 27. |
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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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Links to Section 83 (from within TaxSource Total) | ||
None |