Link Report

This report lists all the outbound links from Section 35 under the heading Links from Section 35.

Sections and schedules within TaxSource Total linking to Section 35 are listed under Links to Section 35 (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 Links in repealed sections of the legislation are not listed.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 35

None
Links to Section 35 (from within TaxSource Total)
Act Linked from Context

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(3) Part 3 of the Act of 1997 is amended by substituting the following for subsections (3) and (4) of section 35:

Taxes Consolidation Act, 1997

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(b) by virtue of section 35 or 63,

Taxes Consolidation Act, 1997

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(ii) in the case of an insurance business, also in computing the profits or loss from pension business and general annuity business under section 715, section 76 shall not prevent the inclusion of interest, dividends and other payments to which section 35 or 63 extends notwithstanding the exemption from tax conferred by those sections respectively.

Taxes Consolidation Act, 1997

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(5) In the case of an overseas life assurance company (within the meaning of section 706), in computing for the purposes of section 726 the income from the investments of the life assurance fund of the company, any interest, dividends and other payments to which section 35 or 63 extends shall be included notwithstanding the exemption from tax conferred by those sections respectively.