| Links from Section 75 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
shall, subject to and in accordance with the provisions of the Income Tax Acts, be deemed for the purposes of those Acts to be annual profits or gains within Schedule D, and the person entitled to such profits or gains shall be chargeable in respect of such profits or gainsunder Case V of that Schedule; but such rent or such receipts shall not include any payments to which section 104 applies. |
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Taxes Consolidation Act, 1997 |
(2) Profits or gains chargeable under Case V of Schedule D shall, for the purposes of ascertaining liability to income tax, be deemed to issue from a single source, and subsection (3) shall apply accordingly. |
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Taxes Consolidation Act, 1997 |
(3) Tax under Case V of Schedule D shall be computed on the full amount of the profits or gains arising within the year of assessment. |
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Taxes Consolidation Act, 1997 |
(5) Section 96 shall apply for the interpretation of this section as it applies for the interpretation of Chapter 8 of this Part. |
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Taxes Consolidation Act, 1997 |
(5) Section 96 shall apply for the interpretation of this section as it applies for the interpretation of Chapter 8 of this Part. |
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Taxes Consolidation Act, 1997 |
(4) Neither this section nor section 97 or 384 shall apply to a case in which the rent reserved under a lease (including, in the case of a lease granted on or after the 6th day of April, 1963, the duration of which does not exceed 50 years, an appropriate sum in respect of any premium payable under the lease) is insufficient, taking one year with another, to defray the cost to the lessor of fulfilling such lessor’s obligations under the lease and of meeting any expense of maintenance, repairs, insurance and management of the premises subject to the lease which falls to be borne by such lessor. |
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Taxes Consolidation Act, 1997 |
shall, subject to and in accordance with the provisions of the Income Tax Acts, be deemed for the purposes of those Acts to be annual profits or gains within Schedule D, and the person entitled to such profits or gains shall be chargeable in respect of such profits or gainsunder Case V of that Schedule; but such rent or such receipts shall not include any payments to which section 104 applies. |
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Taxes Consolidation Act, 1997 |
(4) Neither this section nor section 97 or 384 shall apply to a case in which the rent reserved under a lease (including, in the case of a lease granted on or after the 6th day of April, 1963, the duration of which does not exceed 50 years, an appropriate sum in respect of any premium payable under the lease) is insufficient, taking one year with another, to defray the cost to the lessor of fulfilling such lessor’s obligations under the lease and of meeting any expense of maintenance, repairs, insurance and management of the premises subject to the lease which falls to be borne by such lessor. |
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| Links to Section 75 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(5) Section 551 shall not be taken as authorising the exclusion of any amount from the consideration for a disposal of assets taken into account in the computation of the gain under Chapter 2 of Part 19 by reference to any amount chargeable to tax under section 75 and Chapter 8 of Part 4. |
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Taxes Consolidation Act, 1997 |
payable by a person chargeable to tax in accordance with section 75 on the profits or gains arising from rent in respect of those premises for a period before the date on which the premises are first occupied by a lessee for the purpose of a trade or undertaking or for use as a residence. |
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Taxes Consolidation Act, 1997 |
(2) Except where otherwise provided by section 75, the profits or gains arising from the occupation of woodlands managed on a commercial basis and with a view to the realisation
of profits
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Taxes Consolidation Act, 1997 |
(e) Any consideration (other than receipts within section 75(1)(b) the profits or gains arising from which are by virtue of that section chargeable to tax under Case V of Schedule D) for the granting by the trader of any right in relation to the development of any land shall be taken into account as a trading receipt. |
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Taxes Consolidation Act, 1997 |
(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). |
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Taxes Consolidation Act, 1997 |
(1) Where the payment of any premium is required under a lease or otherwise under the terms subject to which a lease is granted and the duration of the lease does not exceed 50 years, the lessor shall be treated for the purposes of section 75 as becoming entitled when the lease is granted to an amount as rent (in addition to any actual rent) equal to the amount of the premium reduced by 2 per cent of that amount for each complete period of 12 months, other than the first, comprised in the term of the lease. |
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