| Links from Section 87 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(2) If in any case referred to in subsection (1) the trade or profession has been permanently discontinued at or after the end of the period for which the deduction was allowed and before the release was effected, or is treated for tax purposes as if it had been so discontinued, section 91 shall apply as if the amount released were a sum received after the discontinuance. |
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| Links to Section 87 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(4) In computing the charge to tax in respect of sums received by any person which are chargeable to tax by virtue of this section (including amounts treated as sums received by such person by virtue of section 87or 87B), there shall be deducted from the amount which apart from this subsection would be chargeable to tax— |
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