Part 4 – Groups, mergers and related matters (para 21-30) [TCA 1997 Sch 18B Part 4]

Contents

21. Company not to be treated as member of more than one group [TCA 1997 Sch 18B para 21] Section commentary
22. Arrangements for dealing with group matters [TCA 1997 Sch 18B para 22] Section commentary
23. Meaning of "merger" and "demerger" [TCA 1997 Sch 18B para 23] Section commentary
24. Merger: between tonnage tax groups or companies [TCA 1997 Sch 18B para 24] Section commentary
25. Merger: tonnage tax group/company and qualifying non-tonnage tax group/company [TCA 1997 Sch 18B para 25] Section commentary
26. Merger: tonnage tax group or company and non-qualifying group or company [TCA 1997 Sch 18B para 26] Section commentary
27. Merger: non-qualifying group or company and qualifying non-tonnage tax group or company [TCA 1997 Sch 18B para 27] Section commentary
28. Demerger: single company [TCA 1997 Sch 18B para 28] Section commentary
29. Demerger: group [TCA 1997 Sch 18B para 29] Section commentary
30. Duty to notify Revenue Commissioners of group changes [TCA 1997 Sch 18B para 30] Section commentary

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