| Links from Section 85 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(2) In estimating the amount of annual profits or gains arising or accruing from any trade the profits of which are chargeable to tax under Case I of Schedule D, there shall be allowed to be deducted, as expenses incurred in any year on account of any premises owned by the person carrying on that trade and occupied by such person for the purposes of that trade, a deduction equal to five-twelfths of the rateable valuation of those premises. |
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Taxes Consolidation Act, 1997 |
(3) In estimating the profits for any year of any of the concerns which by virtue of section 18(2) are charged under Case I(b) of Schedule D, there shall be allowed to be deducted, as expenses incurred in any year on account of any premises owned by the person carrying on the concern and occupied by such person for the purposes of that concern, a deduction equal to five-twelfths of the rateable valuation of those premises. |
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Taxes Consolidation Act, 1997 |
(3) In estimating the profits for any year of any of the concerns which by virtue of section 18(2) are charged under Case I(b) of Schedule D, there shall be allowed to be deducted, as expenses incurred in any year on account of any premises owned by the person carrying on the concern and occupied by such person for the purposes of that concern, a deduction equal to five-twelfths of the rateable valuation of those premises. |
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Taxes Consolidation Act, 1997 |
(1) In this section, “premises” means an industrial building or structure within the meaning of section 268 which is not a building or structure to which section 272 applies. |
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Taxes Consolidation Act, 1997 |
(1) In this section, “premises” means an industrial building or structure within the meaning of section 268 which is not a building or structure to which section 272 applies. |
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| Links to Section 85 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(d) in section 85(4)(c) by substituting “in determining an appeal against an assessment made on the basis of the apportionment; but, during the adjudication of any such appeal” for “or by the Circuit Court on the hearing or the rehearing of an appeal against an assessment made on the basis of the apportionment; but, on the hearing or the rehearing of any such appeal”, |
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Taxes Consolidation Act, 1997 |
(8) Where a mine development allowance for any chargeable period has been made in respect of capital expenditure incurred in connection with a mine, then, for that chargeable period section 85 shall not apply as respects any such asset. |
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Taxes Consolidation Act, 1997 |
(4) Where an allowance under this section is made to a person for any chargeable period in respect of expenditure represented
wholly or partly by assets, no allowance in respect of those assets shall be made to that person under section 85 or
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