No 39 of 1997, Section 89, Link Report

Links from Section 89
Act	Linked to	Context
Taxes Consolidation Act, 1997	sched16.html	(3) Subject to subsection (4), paragraph 2(2) of Schedule 16 and paragraph 4(2) of Schedule 17, the value of any trading stock falling to be valued under subsection (2)(a) shall be taken—
Taxes Consolidation Act, 1997	sched17.html	(3) Subject to subsection (4), paragraph 2(2) of Schedule 16 and paragraph 4(2) of Schedule 17, the value of any trading stock falling to be valued under subsection (2)(a) shall be taken—
Taxes Consolidation Act, 1997	sec0010.html	(I) they are connected with each other within the meaning of section 10;
Taxes Consolidation Act, 1997	sec0011.html	and in this subparagraph the references to a right to a share in a partnership are references to a share of the assets or income of the partnership and control has the meaning given by section 11.
Taxes Consolidation Act, 1997	sec0090.html	(i) “trading stock”, in relation to a trade, includes any services, article or material which, if the trade were a profession, would be treated as work in progress of the profession for the purposes of section 90, and references to the sale or transfer of trading stock shall be construed accordingly;
Links to Section 89 (from within TaxSource Total)
Act	Linked from	Context
	sec0006.html	(d) is trading stock (within the meaning of section 89 of the Act of 1997) of the person referred to in paragraph (a).
Stamp Duty Consolidation Act, 1999	sec0031C.html	(c) was held as trading stock (within the meaning of section 89 of the Act of 1997) by the company, IREF or partnership, as the case may be.
Taxes Consolidation Act, 1997	sched16.html	“financial trading stock” means such of the financial assets of the society as would constitute trading stock for the purposes of section 89.
Taxes Consolidation Act, 1997	sched16.html	(2) For the purposes of section 89, the financial trading stock of the society concerned shall be valued at an amount equal to its cost to the society.
Taxes Consolidation Act, 1997	sched17.html	(1) In this paragraph, “financial trading stock” means such of the assets of the bank as would constitute trading stock for the purposes of section 89.
Taxes Consolidation Act, 1997	sched17.html	(2) For the purposes of section 89, the financial trading stock of the bank concerned shall be valued at an amount equal to or treated for the purposes of subparagraph (3) as its cost to that bank.
Taxes Consolidation Act, 1997	sec0247.html	“trading stock” has the same meaning as in section 89.
Taxes Consolidation Act, 1997	sec0381A.html	(a) interest on borrowed money employed in the purchase or development of land which is held as trading stock (within the meaning of section 89) of the trade, and
Taxes Consolidation Act, 1997	sec0381A.html	(b) any reduction in the value of land held as trading stock (within the meaning of section 89) of the trade;
Taxes Consolidation Act, 1997	sec0005.html	“trading stock” has the same meaning as in section 89;
Taxes Consolidation Act, 1997	sec0615.html	“trading stock” has the same meaning as in section 89.
Taxes Consolidation Act, 1997	sec0639.html	“trading stock” has the same meaning as in section 89;
Taxes Consolidation Act, 1997	sec0656.html	(a) section 89(2)(b) shall not apply, and
Taxes Consolidation Act, 1997	sec0665.html	“trading stock”, in relation to the trade of farming, has the same meaning as in section 89 and, in determining the value of a person’s trading stock at any time for the purposes of a deduction under section 666, to the extent that at or before that time any payments on account have been received by the person in respect of any trading stock, the value of that stock shall be reduced accordingly.
Taxes Consolidation Act, 1997	sec0835C.html	(8) This section shall not apply to an arrangement involving a sale or transfer of trading stock to which section 89(4) applies.
Taxes Consolidation Act, 1997	sec0835H.html	(b) For the purposes of this subsection “trading stock” , in relation to a trade, has the same meaning as it has for the purposes of section 89.
Taxes Consolidation Act, 1997	sec0840A.html	“trading stock” has the same meaning as in section 89.
Taxes Consolidation Act, 1997	sec0087B.html	“specified debt” means any debt incurred by an individual in respect of borrowed money employed in the purchase or development of land held as trading stock (within the meaning of section 89) of a specified trade;