Link Report

“company” has the same meaning as in section 4 of the Taxes Consolidation Act 1997;

“company” has the same meaning as in section 4 of the Act of 1997;

“company” has the same meaning as in section 4(1);

“branch or agency” has the same meaning as in section 4;

(6) (a) Subject to paragraph (b), section 76A shall have effect in relation to a qualifying company as it would if, in section 4, the following were substituted for the definition of generally accepted accounting practice:

“branch or agency” has the same meaning as in section 4;

“company” has the same meaning as in section 4;

(a) a person referred to in subsection (1) of section 4 of the Act, in respect of matters referred to in that section,

“company” has the same meaning as it has in section 4;

“distribution” has the same meaning as it has for the purposes of the Corporation Tax Acts by virtue of section 4;

(3D) Where the relevant interest in relation to capital expenditure incurred on the construction or refurbishment of all qualifying residential units in a development is held by a company (within the meaning of section 4(1)) then subsection (3A) shall apply as if subparagraphs (iv) and (v) of paragraph (c) of that subsection were deleted.

“(a) in the case of expenditure incurred by a company (within the meaning of section 4(1)) in the period from 1 May 2007 to 30 April 2010, to 75 per cent, and

(b) in the case of expenditure incurred by a person other than a company (within the meaning of section 4(1)) in the period from 1 May 2007 to 30 April 2010, to 50 per cent,”,

(4) In the case of a company (within the meaning of section 4(1)), subsection (3)(a) shall not alter the periods which are to be taken as chargeable periods but, if during any time after the 5th day of April, 1976, and after the company acquired the machinery or plant, the company has not been within the charge to corporation tax, any year of assessment or part of a year of assessment falling within that time shall be taken as a chargeable period as if it had been an accounting period of the company.

“company” has the same meaning as in section 4;

(9) Notwithstanding section 4(4)(b), the income of a company, referred to in the expression “total income brought into charge to corporation tax”, for the accounting period for the purposes of subsection (2) is the sum determined by section 4(4)(b) for that period reduced by an amount equal to so much of the profits of the company for the accounting period as are charged to tax in accordance with section 21A.

(9) Notwithstanding section 4(4)(b), the income of a company, referred to in the expression “total income brought into charge to corporation tax”, for the accounting period for the purposes of subsection (2) is the sum determined by section 4(4)(b) for that period reduced by an amount equal to so much of the profits of the company for the accounting period as are charged to tax in accordance with section 21A.

“company” has the same meaning as in section 4;

(4) In the case of a company (within the meaning of section 4(1)), subsection (2)(c) shall not alter the periods which are to be taken as chargeable periods but, if during any period after the 5th day of April, 1976, and after the company acquired the machinery or plant, the company has not been within the charge to corporation tax, any year of assessment or part of a year of assessment falling within that period shall be taken as a chargeable period as if it had been an accounting period of the company.

“company” has the same meaning as in section 4;

“standard rate per cent” has the meaning assigned to it by section 4.

“standard rate per cent” has the meaning assigned to it by section 4.

“standard rate per cent” has the same meaning as in section 4(1).

and section 4(6) shall not apply for the purpose of such attribution.

“standard rate per cent” has the meaning assigned to it by section 4.

“branch or agency” has the same meaning as in section 4;

(iv)any plant breeders’ rights within the meaning of section 4 of the Plant Varieties (Proprietary Rights) Act 1980;

(8) Section 4 of the Post Office Savings Bank Act 1861 shall not apply to the disclosure of information required to be included in a return made under the regulations made under this section and, accordingly, this section shall apply to information to which, but for this subsection, the said section 4 would apply.

(a) shares, stocks, bonds, debentures and debenture stock of a company (within the meaning of section 4(1)) and also any promissory note or other instrument evidencing indebtedness issued to a loan creditor (within the meaning of section 433(6)) of a company,