Links from Section 23 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
23 Application of section 13 for purposes of corporation tax. |
|
Taxes Consolidation Act, 1997 |
Section 13 shall apply for the purposes of corporation tax as it applies for the purposes of income tax. |
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Links to Section 23 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(a) transactions in connection with activities authorised by the licence as a result of which any person is or might be liable to income tax by virtue of section 13 or to corporation tax by virtue of that section as applied by section 23, and |
|
Taxes Consolidation Act, 1997 |
(1) Subject to the following provisions of this Schedule, where any income tax is assessed by virtue of section 13, or any corporation tax is assessed by virtue of that section as applied by section 23, on a person not resident in the State in respect of— |