| Links from Section 37 | ||
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| Act | Linked to | Context |
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Gas Regulation Act 2013 |
Securities issued on or after the 23rd day of October 2014 by the company established pursuant to section 5 of the Gas Regulation Act 2013. |
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section 5 |
Securities issued on or after the 23rd day of October 2014 by the company established pursuant to section 5 of the Gas Regulation Act 2013. |
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Taxes Consolidation Act, 1997 |
(3) Notwithstanding anything in the Tax Acts, in computing for the purposes of assessment under Schedule D the amount of the profits or gains of a company (being a company referred to in the Table to this section) for any accounting period, the amount of the interest on any securities which, by direction of the Minister for Finance given under section 36, as applied by subsection (2), is paid by the company without deduction of tax for such period shall be allowed as a deduction. |
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Taxes Consolidation Act, 1997 |
(2) The securities specified in the Table to this section shall be deemed to be securities issued under the authority of the Minister for Finance under section 36, and that section shall apply accordingly. |
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Taxes Consolidation Act, 1997 |
(3) Notwithstanding anything in the Tax Acts, in computing for the purposes of assessment under Schedule D the amount of the profits or gains of a company (being a company referred to in the Table to this section) for any accounting period, the amount of the interest on any securities which, by direction of the Minister for Finance given under section 36, as applied by subsection (2), is paid by the company without deduction of tax for such period shall be allowed as a deduction. |
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| Links to Section 37 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(b) securities (other than securities specified in the Table to section 37) issued by a body corporate and in respect of which the payment of interest and the repayment of principal is guaranteed by a Minister of the Government under statutory authority, |
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Taxes Consolidation Act, 1997 |
(1) This section shall apply to any stock or other security on which interest is payable without deduction of tax by virtue of a direction given by the Minister for Finance in pursuance of section 37, 38, 39, 40 or 41. |
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