1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
Date-stamp loading
  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Other Special Provisions (ss. 654-848AG)
  3. Part 27 Unit Trusts and Offshore Funds (ss. 731-747G)
Previous Next

Part 27 Unit Trusts and Offshore Funds (ss. 731-747G)

Comparing proposed amendment...
Chapter 1 Unit trusts (ss. 731-739A)
In force
 731. Chargeable gains accruing to unit trusts.
In force
 732. Special arrangements for qualifying unit trusts.
In force
 733. Reorganisation of units in unit trust scheme.
In force
 734. Taxation of collective investment undertakings.
In force
 735. Certain unit trusts not to be collective investment undertakings.
In force
 736. Option for non-application of section 735.
In force
 737. Special investment schemes.
In force
 738. Undertaking for collective investments.
In force
 739. Taxation of unit holders in undertakings for collective investment.
In force
 739A. Reorganisation of undertakings for collective investment.
Chapter 1A Investment Undertakings (ss. 739B-739J)
In force
 739B. Interpretation and application.
In force
 739BA. Personal portfolio investment undertaking.
In force
 739C. Charge to tax.
In force
 739D. Gain arising on a chargeable event.
In force
 739E. Deduction of tax on the occurrence of a chargeable event.
In force
 739F. Returns and collection of appropriate tax.
In force
 739FA. Electronic account filing requirement
In force
 739G. Taxation of unit holders in investment undertakings.
In force
 739H. Investment undertakings: reconstructions and amalgamations.
In force
 739HA. Investment undertakings: amalgamations with offshore funds.
In force
 739I. Common contractual funds.
In force
 739J. Investment limited partnerships.
Chapter 1B Irish real estate funds (ss. 739K-739X)
In force
 739K. Interpretation.
In force
 739KA. Associated enterprises.
In force
 739L. Calculating the IREF taxable amount.
In force
 739LA. Profit: financing cost ratio.
In force
 739LAA. Profit: financing cost ratio from 1 January 2020.
In force
 739LB. Profit: calculating profits available for distribution.
In force
 739LC. Exclusion for third-party debt.
In force
 739M. Anti-avoidance: multiple funds.
In force
 739N. Anti-avoidance: multiple funds further measures.
In force
 739O. Tax arising on IREF taxable event.
In force
 739P. Withholding tax arising on IREF taxable event.
In force
 739Q. Repayment of IREF withholding tax.
In force
 739R. Returns, payment and collection of IREF withholding tax.
In force
 739QA. Advance clearance procedures for indirect investors in respect of withholding tax
In force
 739QB. Advance clearance procedures for direct investors in respect of withholding tax
In force
 739S. Statement to be given to recipients on the making of an IREF relevant payment.
In force
 739T. Deduction from consideration on the disposal of certain units.
In force
 739U. Retention and examination of documentation.
In force
 739V. Transfer of IREF business to a company.
In force
 739W. Transfer of IREF business to a REIT.
In force
 739X. Application of this Chapter.
Chapter 2 Offshore funds (ss. 740-747)
In force
 740. Interpretation (Chapter 2 and Schedules 19 and 20).
In force
 741. Disposals of material interests in non-qualifying offshore funds.
In force
 742. Offshore funds operating equalisation arrangements.
In force
 743. Material interest in offshore funds.
In force
 744. Non-qualifying offshore funds.
In force
 745. Charge to income tax or corporation tax of offshore income gain.
In force
 746. Offshore income gains accruing to persons resident or domiciled abroad.
In force
 747. Deduction of offshore income gain in determining capital gain.
Chapter 3 Offshore funds: supplementary provisions (ss. 747A-747AA)
In force
 747A. Capital gains tax: rate of charge.
In force
 747AA. Treatment of certain offshore funds.
Chapter 4 Certain Offshore Funds - Taxation and Returns (ss. 747B-747FA)
In force
 747B. Interpretation and application.
In force
 747C. Return on acquisition of material interest.
In force
 747D. Payment in respect of offshore funds.
In force
 747E. Disposal of an interest in offshore funds.
In force
 747F. Reconstructions and amalgamations in offshore funds.
In force
 747FA. Offshore funds: amalgamations with investment undertakings.
Chapter 5 Relevant UCITS and Relevant AIF (s. 747G)
In force
 747G. Tax treatment of a relevant UCITS or a relevant AIF.
Previous Next