No 39 of 1997, Section 98A, Link Report

Links from Section 98A
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0010.html	(b) For the purposes of this section persons are connected with each other if they are connected within the meaning of section 10 at any time during the chargeable period or periods when the relevant arrangements are entered into.
Taxes Consolidation Act, 1997	sec0018.html	the amount or value of the reverse premium shall be taken into account in computing the profits or gains of that trade or profession under Case I or II of Schedule D, as the case may be, as if it were a receipt of that trade or profession.
Taxes Consolidation Act, 1997	sec0018.html	(6) Where a reverse premium is received by an assurance company (within the meaning of section 706) carrying on life business (within the meaning of section 706) in respect of which it is chargeable to tax otherwise than in accordance with the rules applicable to Case I of Schedule D, the amount or value of the reverse premium shall be deducted from the amount treated as the company’s expenses of management for the chargeable period in which the reverse premium is received.
Taxes Consolidation Act, 1997	sec0018.html	(c) to the extent that, apart from this section, it is taken into account in computing the profits or gains of a trade or profession under Case I or II of Schedule D, as the case may be, as a receipt of that trade or profession.
Taxes Consolidation Act, 1997	sec0706.html	(6) Where a reverse premium is received by an assurance company (within the meaning of section 706) carrying on life business (within the meaning of section 706) in respect of which it is chargeable to tax otherwise than in accordance with the rules applicable to Case I of Schedule D, the amount or value of the reverse premium shall be deducted from the amount treated as the company’s expenses of management for the chargeable period in which the reverse premium is received.
Taxes Consolidation Act, 1997	sec0706.html	(6) Where a reverse premium is received by an assurance company (within the meaning of section 706) carrying on life business (within the meaning of section 706) in respect of which it is chargeable to tax otherwise than in accordance with the rules applicable to Case I of Schedule D, the amount or value of the reverse premium shall be deducted from the amount treated as the company’s expenses of management for the chargeable period in which the reverse premium is received.
Links to Section 98A (from within TaxSource Total)
None

Taxes Consolidation Act, 1997

(b) For the purposes of this section persons are connected with each other if they are connected within the meaning of section 10 at any time during the chargeable period or periods when the relevant arrangements are entered into.

Taxes Consolidation Act, 1997

sec0018.html

the amount or value of the reverse premium shall be taken into account in computing the profits or gains of that trade or profession under Case I or II of Schedule D, as the case may be, as if it were a receipt of that trade or profession.

Taxes Consolidation Act, 1997

sec0018.html

(6) Where a reverse premium is received by an assurance company (within the meaning of section 706) carrying on life business (within the meaning of section 706) in respect of which it is chargeable to tax otherwise than in accordance with the rules applicable to Case I of Schedule D, the amount or value of the reverse premium shall be deducted from the amount treated as the company’s expenses of management for the chargeable period in which the reverse premium is received.

Taxes Consolidation Act, 1997

sec0018.html

(c) to the extent that, apart from this section, it is taken into account in computing the profits or gains of a trade or profession under Case I or II of Schedule D, as the case may be, as a receipt of that trade or profession.

Taxes Consolidation Act, 1997

sec0706.html

(6) Where a reverse premium is received by an assurance company (within the meaning of section 706) carrying on life business (within the meaning of section 706) in respect of which it is chargeable to tax otherwise than in accordance with the rules applicable to Case I of Schedule D, the amount or value of the reverse premium shall be deducted from the amount treated as the company’s expenses of management for the chargeable period in which the reverse premium is received.

Taxes Consolidation Act, 1997

sec0706.html

(6) Where a reverse premium is received by an assurance company (within the meaning of section 706) carrying on life business (within the meaning of section 706) in respect of which it is chargeable to tax otherwise than in accordance with the rules applicable to Case I of Schedule D, the amount or value of the reverse premium shall be deducted from the amount treated as the company’s expenses of management for the chargeable period in which the reverse premium is received.