Chapter 9 – Taxation of acquisition by a company of its own shares (ss 173-186)

Contents

Section 173 – Interpretation (Chapter 9) [TCA 1997 s 173] Section commentary
Section 174 – Taxation of dealer's receipts on purchase of shares by issuing company or by its subsidiary [TCA 1997 s 174] Section commentary
Section 175 – Purchase of own shares by quoted company [TCA 1997 s 175] Section commentary
Section 176 – Purchase of unquoted shares by issuing company or its subsidiary [TCA 1997 s 176] Section commentary
Section 176A – Purchase of own shares – supplementary [TCA 1997 s 176A] Section commentary
Section 177 – Conditions as to residence and period of ownership [TCA 1997 s 177] Section commentary
Section 178 – Conditions as to reduction of vendor's interest as shareholder [TCA 1997 s 178] Section commentary
Section 179 – Conditions applicable where purchasing company is member of a group [TCA 1997 s 179] Section commentary
Section 180 – Additional conditions [TCA 1997 s 180] Section commentary
Section 181 – Relaxation of conditions in certain cases [TCA 1997 s 181] Section commentary
Section 182 – Returns [TCA 1997 s 182] Section commentary
Section 183 – Information [TCA 1997 s 183] Section commentary
Section 184 – Treasury shares [TCA 1997 s 184] Section commentary
Section 185 – Associated persons [TCA 1997 s 185] Section commentary
Section 186 – Connected persons [TCA 1997 s 186] Section commentary

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