Part 25A – Real estate investment trusts (ss 705A-705Q)

Contents

Section 705A – Interpretation and application [TCA 1997 s 705A] Section commentary
Section 705B – Conditions for notice under section 705E [TCA 1997 s 705B] Section commentary
Section 705C – Conditions regarding shares [TCA 1997 s 705C] Section commentary
Section 705D – Conditions regarding an accounting period [TCA 1997 s 705D] Section commentary
Section 705E – Notice to become a real estate investment trust [TCA 1997 s 705E] Section commentary
Section 705F – Duration of real estate investment trust [TCA 1997 s 705F] Section commentary
Section 705G – Charge to tax [TCA 1997 s 705G] Section commentary
Section 705H – Profit financing cost ratio [TCA 1997 s 705H] Section commentary
Section 705HA – Profit: calculating profits available for distribution [TCA 1997 s 705HA] Section commentary
Section 705I – Funds awaiting reinvestment [TCA 1997 s 705I] Section commentary
Section 705IA – Disposals and reinvestments (TCA 1997 705IA) Section commentary
Section 705J – Taxation of shareholders [TCA 1997 s 705J] Section commentary
Section 705K – Taxation of certain shareholders [TCA 1997 s 705K] Section commentary
Section 705L – Transfer of assets [TCA 1997 s 705L] Section commentary
Section 705M – Annual statement to Revenue [TCA 1997 s 705M] Section commentary
Section 705N – Breach of conditions regarding distributions [TCA 1997 s 705N] Section commentary
Section 705O – Cessation Notice [TCA 1997 s 705O] Section commentary
Section 705P – Effect of cessation [TCA 1997 s 705P] Section commentary
Section 705Q – Anti-avoidance provision [TCA 1997 s 705Q] Section commentary

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