Link Report

This report lists all the outbound links from Section 23A under the heading Links from Section 23A.

Sections and schedules within TaxSource Total linking to Section 23A are listed under Links to Section 23A (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 23A
Act Linked to Context

Taxes Consolidation Act, 1997

sec0826.html

(2) Notwithstanding subsection (1), a company which is regarded for the purposes of any arrangements, having the force of law by virtue of section 826(1), as resident in a territory other than the State and not resident in the State shall be regarded for the purposes of the Tax Acts and the Capital Gains Tax Acts as not resident in the State.

Links to Section 23A (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0023B.html

(1) An SE or an SCE which has its registered office in the State shall, subject to section 23A, be treated for the purposes of the Tax Acts and the Capital Gains Tax Acts as resident in the State.