No 39 of 1997, Section 71, Link Report

Links from Section 71
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0018.html	(1) Subject to this section and section 70, income tax chargeable under Case III of Schedule D in respect of income arising from securities and possessions in any place outside the State shall be computed on the full amount of such income arising in the year of assessment whether the income has been or will be received in the State or not, subject to, in the case of income not received in the State—
Taxes Consolidation Act, 1997	sec0018.html	(4) Income arising outside the State which if it had arisen in the State would be chargeable under Case V of Schedule D shall be deemed to be income to which sections 75 and 97 apply, in so far as those sections relate to deductions to be made by reference to section 97(2)(e).
Taxes Consolidation Act, 1997	sec0070.html	(1) Subject to this section and section 70, income tax chargeable under Case III of Schedule D in respect of income arising from securities and possessions in any place outside the State shall be computed on the full amount of such income arising in the year of assessment whether the income has been or will be received in the State or not, subject to, in the case of income not received in the State—
Taxes Consolidation Act, 1997	sec0070.html	(3) In the cases mentioned in subsection (2) In the case mentioned in subsection (2), the tax shall, subject to section 70, be computed on the full amount of the actual sums received in the State from remittances payable in the State, or from property imported, or from money or value arising from property not imported, or from money or value so received on credit or on account in respect of such remittances, property, money or value brought into the State in the year of assessment without any deduction or abatement.
Taxes Consolidation Act, 1997	sec0075.html	(4) Income arising outside the State which if it had arisen in the State would be chargeable under Case V of Schedule D shall be deemed to be income to which sections 75 and 97 apply, in so far as those sections relate to deductions to be made by reference to section 97(2)(e).
Taxes Consolidation Act, 1997	sec0097.html	(4) Income arising outside the State which if it had arisen in the State would be chargeable under Case V of Schedule D shall be deemed to be income to which sections 75 and 97 apply, in so far as those sections relate to deductions to be made by reference to section 97(2)(e).
Taxes Consolidation Act, 1997	sec0097.html	(4) Income arising outside the State which if it had arisen in the State would be chargeable under Case V of Schedule D shall be deemed to be income to which sections 75 and 97 apply, in so far as those sections relate to deductions to be made by reference to section 97(2)(e).
Taxes Consolidation Act, 1997	sec0097.html	(4A) For the purposes of subsection (4), section 97 shall apply as if references to the 23rd day of April, 1998, in subsections (2A), (2B), (2C) and (2E) of that section, were references to the 7th day of May, 1998.
Links to Section 71 (from within TaxSource Total)
Act	Linked from	Context
	sec0035.html	(b) in section 71 by substituting the following for subsections (5) and (6):
Taxes Consolidation Act, 1997	sched19.html	(c) a deduction equal to any amount of tax (paid under the law of a territory outside the State) taken into account as a deduction in determining the income of the fund for the account period in question but which, because it is referable to capital rather than income, is not to be taken into account by virtue of section 71(1) or 77(6);
Taxes Consolidation Act, 1997	sec0128.html	(II) if section 71(3) does not apply in charging to tax the profits or gains of that office or employment,
Taxes Consolidation Act, 1997	sec0201.html	(iii) the office or employment being regarded as a possession in a place outside the State within the meaning of Case III of Schedule D, tax in respect of the income arising from that office or employment did not fall to be computed in accordance with section 71(1);
Taxes Consolidation Act, 1997	sec0472B.html	(i) is chargeable to tax in accordance with section 71(3), or
Taxes Consolidation Act, 1997	sec0070.html	(3) Income tax shall, subject to section 71, be paid on the actual amount computed in accordance with subsection (2) without any deduction.
Taxes Consolidation Act, 1997	sec0072.html	(2) For the purposes of section 71(3), any income arising from securities and possessions in any place outside the State which is applied outside the State by a person ordinarily resident in the State in or towards satisfaction of—
Taxes Consolidation Act, 1997	sec0073.html	(a) sections 70 and 71 shall apply as if section 71(2) were deleted, and
Taxes Consolidation Act, 1997	sec0073.html	(a) sections 70 and 71 shall apply as if section 71(2) were deleted, and
Taxes Consolidation Act, 1997	sec0073.html	(b) subsection (3) shall apply for the purposes of Case III of Schedule D, notwithstanding anything to the contrary in section 70 or 71.
Taxes Consolidation Act, 1997	sec0076.html	(7) This section shall not have effect so as to apply for the purposes of corporation tax anything in subsections (1), (2), (3), (4A), (5) and (6) of section 71.
Taxes Consolidation Act, 1997	sec0822.html	(a) income arising during that part of the year or, in a case to which section 71(3) applies, amounts received in the State during that part of the year were income arising or amounts received for a year of assessment in which the individual is resident in the State, and
Taxes Consolidation Act, 1997	sec0823.html	(i) is chargeable to tax in accordance with section 71(3), or
Taxes Consolidation Act, 1997	sec0823A.html	(i) is chargeable to tax in accordance with section 71(3), or
Taxes Consolidation Act, 1997	sec0825A.html	(a) chargeable to tax in accordance with section 71(3),
Taxes Consolidation Act, 1997	sec0825C.html	(b) section 71(3) shall not apply to any of the income, profits or gains from an employment with a relevant employer or with an associated company.