| Links from Schedule 21 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
Sections 749, 750 and 751. |
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Taxes Consolidation Act, 1997 |
1. For the purposes of section 749, the appropriate amount in respect of the interest shall be the appropriate proportion of the net interest receivable by the first buyer. |
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Taxes Consolidation Act, 1997 |
4. Where the securities are of a description such that the bargain price is increased, where interest is receivable by the buyer, by reference to gross interest accruing before the bargain date, paragraphs 1 to 3 shall not apply; but for the purposes of sections 749 to 751 the appropriate amount in respect of the interest shall be the amount of the increase in the bargain price. |
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Taxes Consolidation Act, 1997 |
Sections 749, 750 and 751. |
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Taxes Consolidation Act, 1997 |
2. For the purposes of sections 750 and 751, the appropriate amount in respect of the interest shall be the gross amount corresponding to the appropriate proportion of the net interest receivable by the first buyer. |
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Taxes Consolidation Act, 1997 |
Sections 749, 750 and 751. |
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Taxes Consolidation Act, 1997 |
2. For the purposes of sections 750 and 751, the appropriate amount in respect of the interest shall be the gross amount corresponding to the appropriate proportion of the net interest receivable by the first buyer. |
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Taxes Consolidation Act, 1997 |
4. Where the securities are of a description such that the bargain price is increased, where interest is receivable by the buyer, by reference to gross interest accruing before the bargain date, paragraphs 1 to 3 shall not apply; but for the purposes of sections 749 to 751 the appropriate amount in respect of the interest shall be the amount of the increase in the bargain price. |
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| Links to Schedule 21 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
so however that where the securities are of the description specified in paragraph 4 of Schedule 21, the amount shall be the amount of the reduction, |
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Taxes Consolidation Act, 1997 |
(1) In this Chapter and in Schedule 21— |
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Taxes Consolidation Act, 1997 |
(1) Subject to this section, where the first buyer is engaged in carrying on a trade which consists of or comprises dealings in securities, then, in computing for any of the purposes of the Tax Acts the profits arising from or loss sustained in the trade, the price paid by the first buyer for the securities shall be reduced by the appropriate amount in respect of the interest determined in accordance with Schedule 21. |
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Taxes Consolidation Act, 1997 |
Where the first buyer is entitled under any enactment to an exemption from tax which apart from this section would extend to the interest, then, subject to this section, the exemption shall not extend to an amount equal to the appropriate amount in respect of the interest determined in accordance with Schedule 21; but, if the first buyer is so entitled and any annual payment is payable by the first buyer out of the interest, the annual payment shall be deemed as to the whole of that payment— |
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Taxes Consolidation Act, 1997 |
(i) the appropriate amount in respect of the interest determined in accordance with Schedule 21, and |
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Taxes Consolidation Act, 1997 |
(b) for the purposes of corporation tax, the income or profits against which the loss may be set off under
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