Chapter 1: Mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (ss 630-638)

Contents

Section 630 – Interpretation (Part 21) [TCA 1997 s 630] Section commentary
Section 631 – Transfer of assets generally [TCA 1997 s 631] Section commentary
Section 632 – Transfer of assets by company to its parent company [TCA 1997 s 632] Section commentary
Section 633 – Company reconstruction or amalgamation: transfer of development land [TCA 1997 s 633] Section commentary
Section 633A – Formation of SE or SCE by merger - leaving assets in the State [TCA 1997 s 633A] Section commentary
Section 633B – Formation of SE or SCE by merger - not leaving assets in the State [TCA 1997 s 633B] Section commentary
Section 633C – Treatment of securities on a merger [TCA 1997 s 633C] Section commentary
Section 633D – Mergers where a company is dissolved without going into liquidation [TCA 1997 s 633D] Section commentary
Section 634 – Credit for tax [TCA 1997 s 634] Section commentary
Section 635 – Avoidance of tax [TCA 1997 s 635] Section commentary
Section 636 – Returns [TCA 1997 s 636] Section commentary
Section 637 – Other transactions [TCA 1997 s 637] Section commentary
Section 638 – Apportionment of amounts [TCA 1997 s 638] Section commentary

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