Links from Section 250A | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
“distribution” has the same meaning as it has for the purposes of the Corporation Tax Acts by virtue of section 4; |
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Taxes Consolidation Act, 1997 |
(c) was applied in acquiring, on or after 20 February 2004, any part of the ordinary share capital of a company at least 75 per cent of whose income consists of profits or gains chargeable under Case V of Schedule D in respect of one or more specified buildings; |
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Taxes Consolidation Act, 1997 |
(a) where the specified amount defrays an amount of money applied by the individual for the purpose specified in section 248(1)(a) or (b), the amount, if any, of the distributions (before deduction of any dividend withholding tax under Chapter 8A of Part 6), or, as the case may be, the amount, if any, of the interest, received by the individual from the company in that year as a result of the application by the individual of that amount of money, or |
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Taxes Consolidation Act, 1997 |
(b) where the specified amount defrays an amount of money applied by the individual, directly or indirectly, in paying off the specified amount of another eligible loan where the earlier specified amount defrayed an amount of money (subsequently referred to in this paragraph as “that earlier amount of money”) which was applied by the individual for the purpose specified in section 248(1)(a) or (b), the amount, if any, of the distributions (before deduction of any dividend withholding tax under Chapter 8A of Part 6), or, as the case may be, the amount, if any, of the interest, received by the individual from the company in that year as a result of the application by the individual of that earlier amount of money. |
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Taxes Consolidation Act, 1997 |
“eligible loan” in relation to an individual and a company, means a loan, being a loan to which section 248 applies, to the individual to defray money applied for any of the purposes specified in that section; |
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Taxes Consolidation Act, 1997 |
“specified provisions” means section 248 and that section as extended by section 250. |
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Taxes Consolidation Act, 1997 |
(2) Notwithstanding anything in the specified provisions, relief under section 248 for any year of assessment in relation to any payment or payments of interest on the specified amount of an eligible loan by the individual concerned shall not exceed that individual’s return from the company concerned in that year in relation to that specified amount. |
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Taxes Consolidation Act, 1997 |
(a) where the specified amount defrays an amount of money applied by the individual for the purpose specified in section 248(1)(a) or (b), the amount, if any, of the distributions (before deduction of any dividend withholding tax under Chapter 8A of Part 6), or, as the case may be, the amount, if any, of the interest, received by the individual from the company in that year as a result of the application by the individual of that amount of money, or |
|
Taxes Consolidation Act, 1997 |
(b) where the specified amount defrays an amount of money applied by the individual, directly or indirectly, in paying off the specified amount of another eligible loan where the earlier specified amount defrayed an amount of money (subsequently referred to in this paragraph as “that earlier amount of money”) which was applied by the individual for the purpose specified in section 248(1)(a) or (b), the amount, if any, of the distributions (before deduction of any dividend withholding tax under Chapter 8A of Part 6), or, as the case may be, the amount, if any, of the interest, received by the individual from the company in that year as a result of the application by the individual of that earlier amount of money. |
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Taxes Consolidation Act, 1997 |
“specified provisions” means section 248 and that section as extended by section 250. |
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Taxes Consolidation Act, 1997 |
(a) (i) which is or is to be an industrial building or structure by reason of its use or deemed use for a purpose specified in section 268(1) and in relation to which an allowance has been, or is to be, made to a company under Part 9, or |
|
Taxes Consolidation Act, 1997 |
(a) (i) which is or is to be an industrial building or structure by reason of its use or deemed use for a purpose specified in section 268(1) and in relation to which an allowance has been, or is to be, made to a company under Part 9, or |
|
Taxes Consolidation Act, 1997 |
(c) in relation to which any other company (not being the company referred to in paragraph (a)) is entitled, at any time subsequent to the time referred to in paragraph (b), to an allowance under Part 9, in respect of the capital expenditure referred to in paragraph (a) or the residue of that expenditure, following the acquisition of the relevant interest or any part of the relevant interest in relation to that capital expenditure, whether or not, subsequent to the time referred to in paragraph (b), any other person or persons had previously become entitled to that relevant interest or that part of that relevant interest; |
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Taxes Consolidation Act, 1997 |
“relevant interest” has the same meaning as in section 269; |
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Taxes Consolidation Act, 1997 |
“residue of expenditure” shall be construed in accordance with section 277; |
|
Taxes Consolidation Act, 1997 |
(ii) in relation to which an allowance has been, or is to be, so made to a company by virtue of Part 10 or section 843 or 843A, |
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Taxes Consolidation Act, 1997 |
(ii) in relation to which an allowance has been, or is to be, so made to a company by virtue of Part 10 or section 843 or 843A, |
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Taxes Consolidation Act, 1997 |
(ii) in relation to which an allowance has been, or is to be, so made to a company by virtue of Part 10 or section 843 or 843A, |
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Links to Section 250A (from within TaxSource Total) | ||
None |