| Links from Section 77 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
“amount of the income referable to the relevant interest” shall be construed in accordance with paragraph 9D(1)(b)(ii) of Schedule 24; |
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Taxes Consolidation Act, 1997 |
“relevant foreign tax” and “relevant interest” have the same meanings, respectively, as in paragraph 9D(1)(a) of Schedule 24. |
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Taxes Consolidation Act, 1997 |
“amount of the income referable to the relevant royalties” shall be construed in accordance with paragraph 9DB(1)(b)(ii) of Schedule 24; |
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Taxes Consolidation Act, 1997 |
“relevant foreign tax” and “relevant royalties” have the same meanings, respectively, as in paragraph 9DB(1)(a) of Schedule 24. |
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Taxes Consolidation Act, 1997 |
(5) Where a company is chargeable to corporation tax in respect of a trade under Case III of Schedule D, the income from the trade shall be computed in accordance with the provisions applicable to Case I of Schedule D. |
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Taxes Consolidation Act, 1997 |
(5) Where a company is chargeable to corporation tax in respect of a trade under Case III of Schedule D, the income from the trade shall be computed in accordance with the provisions applicable to Case I of Schedule D. |
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Taxes Consolidation Act, 1997 |
(7) Paragraphs (e) and (f) of Case III of Schedule D in section 18(2) shall for the purposes of corporation tax extend to companies not resident in the State, in so far as those companies are chargeable to tax on income of descriptions which, in the case of companies resident in the State, are within those paragraphs (but without prejudice to any provision of the Income Tax Acts specially exempting non-residents from income tax on any particular description of income). |
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Taxes Consolidation Act, 1997 |
(7) Paragraphs (e) and (f) of Case III of Schedule D in section 18(2) shall for the purposes of corporation tax extend to companies not resident in the State, in so far as those companies are chargeable to tax on income of descriptions which, in the case of companies resident in the State, are within those paragraphs (but without prejudice to any provision of the Income Tax Acts specially exempting non-residents from income tax on any particular description of income). |
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Taxes Consolidation Act, 1997 |
(1) For the purposes of corporation tax, income tax law as applied by section 76 shall apply subject to subsections (2) to (7). |
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Taxes Consolidation Act, 1997 |
(3) In computing income from a trade, section 76(5)(b) shall not prevent the deduction of yearly interest. |
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Taxes Consolidation Act, 1997 |
(4) In computing a company’s income for any accounting period from the letting of rights to work minerals in the State, there may be deducted any sums disbursed by the company wholly, exclusively and necessarily as expenses of management or supervision of those minerals in that period; but any enactments restricting the relief from income tax that might be given under section 111 shall apply to restrict in the like manner the deductions that may be made under this subsection. |
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| Links to Section 77 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(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); |
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Taxes Consolidation Act, 1997 |
(4) Where as respects any relevant royalties received in an accounting period by a company, any part of the foreign tax cannot, due to an insufficiency of income, be treated as reducing income under paragraph 7(3)(c) or under section 77(6B), then the amount which cannot be so treated shall, for the purposes of this paragraph, be unrelieved foreign tax. |
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Taxes Consolidation Act, 1997 |
(1) Section 77(6) shall not affect the liability to tax of an overseas life assurance company in respect of the investment income of its life assurance fund under section 726 or in respect of the profits of its annuity business under sections 715, 717 and 727. |
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Taxes Consolidation Act, 1997 |
(5) Subject to section 77 and to any enactment applied by this section which expressly authorises such a deduction, no deduction shall be made for the purposes of the Corporation Tax Acts in computing income from any source— |
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