Chapter 1B – Irish real estate funds (ss 739K-739X)

Contents

Section 739K – Interpretation [TCA 1997 s 739K] Section commentary
Section 739KA – Associated enterprises [TCA 1997 739KA] Section commentary
Section 739L – Calculating the IREF taxable amount [TCA 1997 s 739L] Section commentary
Section 739LA – Profit: financing cost ratio (TCA s739LA) Section commentary
Section 739LAA – Profit: financing cost ratio from 1 January 2020 (TCA s 739LAA) Section commentary
Section 739LB – Profit: calculating profits available for distribution (TCA 1997 s 739LB) Section commentary
Section 739LC – Exclusion for third-party debt (TCA 1997 s739LC) Section commentary
Section 739M – Anti-avoidance: multiple funds [TCA 1997 s 739M] Section commentary
Section 739N – Anti-avoidance: multiple funds further measures [TCA 1997 s 739N] Section commentary
Section 739O – Tax arising on IREF taxable event [TCA 1997 s 739O] Section commentary
Section 739P – Withholding tax arising on IREF taxable event [TCA 1997 s 739P] Section commentary
Section 739Q – Repayment of IREF withholding tax [TCA 1997 s 739Q] Section commentary
Section 739QA – Advance clearance procedures for indirect investors in respect of withholding tax [TCA 1997 s 739QA] Section commentary
Section 739QB – Advance clearance procedures for direct investors in respect of withholding tax [TCA 1997 s 739QB] Section commentary
Section 739R – Returns, payment and collection of IREF withholding tax [TCA 1997 s 739R] Section commentary
Section 739S – Statement to be given to recipients on the making of an IREF relevant payment [TCA 1997 s 739S] Section commentary
Section 739T – Deduction from consideration on the disposal of certain units [TCA 1997 s 739T] Section commentary
Section 739U – Retention and examination of documentation [TCA 1997 s 739U] Section commentary
Section 739V – Transfer of IREF business to a company [TCA 1997 s 739V] Section commentary
Section 739W – Application of Chapter 1A to IREFs [TCA 1997 s 739W] Section commentary
Section 739X – Application of this Chapter [TCA 1997 s 739X] Section commentary

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