Link Report

This report lists all the outbound links from Section 76A under the heading Links from Section 76A.

Sections and schedules within TaxSource Total linking to Section 76A are listed under Links to Section 76A (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 Links in repealed sections of the legislation are not listed.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 76A
Act Linked to Context

Taxes Consolidation Act, 1997

sched17A.html

(2) Schedule 17A shall apply to a company where Schedule 17A shall apply to a company as respects any matter related to the computation of income of the company where as respects that matter —

Taxes Consolidation Act, 1997

sec0018.html

(1) For the purposes of Case I or II of Schedule D the profits or gains of a trade or profession carried on by a company shall be computed in accordance with generally accepted accounting practice subject to any adjustment required or authorised by law in computing such profits or gains for those purposes.

Taxes Consolidation Act, 1997

sec0956.html

(III) the reference in that section to section 959Z was a reference to section 956.

Taxes Consolidation Act, 1997

sec0959V.html

(ii) where any part of the relevant amount relates to an accounting period which commenced on or after 1 January 2013, then the return and self assessment for that accounting period shall be amended in accordance with section 959V to correct that part of the relevant amount, and

Taxes Consolidation Act, 1997

sec0959V.html

(iii) where any part of the relevant amount relates to an accounting period which commenced before 1 January 2013, then the return for that accounting period shall be amended to correct that part of the relevant amount and for this purpose section 959V shall apply to such an amendment as if—

Taxes Consolidation Act, 1997

sec0959Z.html

(III) the reference in that section to section 959Z was a reference to section 956.

Links to Section 76A (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sched17A.html

Section 76A.

Taxes Consolidation Act, 1997

sec0110.html

(6) (a) Subject to paragraph (b), section 76A shall have effect in relation to a qualifying company as it would if, in section 4, the following were substituted for the definition of generally accepted accounting practice:

Taxes Consolidation Act, 1997

sec0076B.html

(b) For the purposes of this section, section 76A and paragraph 4 of Schedule 17A—

Taxes Consolidation Act, 1997

sec0076D.html

(2) Notwithstanding section 76A and subject to section 80A, for the purposes of computing income of a company from a trade of leasing, income of a lessor from a finance lease—

Taxes Consolidation Act, 1997

sec0076D.html

(b) shall be computed, subject to the provisions of the Corporation Tax Acts other than section 76A, by treating—