Taxes Consolidation Act, 1997
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CHAPTER 2 Offshore funds | ||
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Interpretation ( Chapter 2 and Schedules 19 and 20 ). [FA90 s62] |
740.—In this Chapter and in Schedules 19 and 20 — | |
“account period” shall be construed in accordance with subsections (8) to (10) of section 744 ; | ||
“disposal” shall be construed in accordance with section 741 (2); | ||
“distributing fund” shall be construed in accordance with subsections (2) and (3) of section 744 ; | ||
“the equalisation account” has the meaning assigned to it by section 742 (1); | ||
“Irish equivalent profits” has the meaning assigned to it by paragraph 5 of Schedule 19 ; | ||
“material interest” shall be construed in accordance with section 743 (2); | ||
“non-qualifying fund” has the meaning assigned to it by section 744 (1); | ||
“offshore fund” has the meaning assigned to it by section 743 (1); | ||
“offshore income gain” shall be construed in accordance with paragraphs 5 and 6(1) of Schedule 20 . |