Link Report

This report lists all the outbound links from Section 90 under the heading Links from Section 90.

Sections and schedules within TaxSource Total linking to Section 90 are listed under Links to Section 90 (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 Links in repealed sections of the legislation are not listed.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 90
Act Linked to Context

Taxes Consolidation Act, 1997

sec0091.html

(2) Where a profession is discontinued and the person by whom it was carried on immediately before the discontinuance so elects, by notice in writing sent to the inspector at any time within 24 months after the discontinuance, the amount, if any, by which the value of the work in progress at the discontinuance (as ascertained under subsection (1)) exceeds the actual cost of the work shall not be taken into account in computing the profits or gains of the period immediately before the discontinuance, but the amount by which any sums received for the transfer of the work exceed the actual cost of the work shall be included in the sums chargeable to tax under section 91 as if it were a sum to which that section applies received after the discontinuance.

Links to Section 90 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0089.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;

Taxes Consolidation Act, 1997

sec0094.html

(4) In this section, references to work in progress at the time of a change of basis shall be construed in accordance with section 90(4) but as if references in that section to the change of basis were references to the discontinuance.