| Links from Section 641 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
641 Computation under Case I of Schedule D of profits or gains from dealing in or developing land. |
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Taxes Consolidation Act, 1997 |
(1) Where a business of dealing in or developing land is, or is to be regarded as, a trade within Schedule D or a part of such a trade, the provisions applicable to Case I of that Schedule shall, as respects the computation of the profits or gains of the business, apply subject to subsections (2) to (4). |
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Taxes Consolidation Act, 1997 |
(e) Any consideration (other than receipts within section 75(1)(b) the profits or gains arising from which are by virtue of that section chargeable to tax under Case V of Schedule D) for the granting by the trader of any right in relation to the development of any land shall be taken into account as a trading receipt. |
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Taxes Consolidation Act, 1997 |
(e) Any consideration (other than receipts within section 75(1)(b) the profits or gains arising from which are by virtue of that section chargeable to tax under Case V of Schedule D) for the granting by the trader of any right in relation to the development of any land shall be taken into account as a trading receipt. |
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Taxes Consolidation Act, 1997 |
(2) (a) Any consideration (other than rent or an amount treated as rent under section 98) for the disposal of an interest in any land or in a part of any land shall be treated as a consideration for the disposal of trading stock and accordingly shall be taken into account as a trading receipt. |
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| Links to Section 641 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(7) Part 22 of the Act of 1997 is amended in section 641(4)(c) by substituting “on a just and reasonable basis” for “as appear to the inspector or on appeal to the Appeal Commissioners to be just and reasonable”. |
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