1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Income Tax and Corporation Tax: The Main Provisions (ss. 32-531)
  3. Part 17 Profit Sharing Schemes and Employee Share Ownership Trusts (ss. 509-519D)
  4. Chapter 1 Profit sharing schemes (ss. 509-518)
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Chapter 1 Profit sharing schemes (ss. 509-518)

Comparing proposed amendment...
In force
 509. Interpretation (Chapter 1).
In force
 510. Approved profit sharing schemes: appropriated shares.
In force
 511. The period of retention, release date and appropriate percentage.
In force
 511A. Shares acquired from an employee share ownership trust.
In force
 512. Disposals of scheme shares.
In force
 513. Capital receipts in respect of scheme shares.
In force
 514. Company reconstructions, amalgamations, etc.
In force
 515. Excess or unauthorised shares.
In force
 516. Assessment of trustees in respect of sums received.
In force
 517. Payments to trustees of approved profit sharing scheme.
In force
 518. Costs of establishing profit sharing schemes.
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