No 39 of 1997, Section 99, Link Report

Links from Section 99
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0018.html	the amount of the excess, in so far as it is not greater than the amount forgone reduced by the amount of any such excess arising on a previous assignment of the lease, shall, in the same proportion as the amount forgone would under section 98(1) have been treated as rent if it had been a premium under a lease, be treated as profits or gains of the assignor chargeable to the tax under Case IV of Schedule D.
Taxes Consolidation Act, 1997	sec0098.html	the amount of the excess, in so far as it is not greater than the amount forgone reduced by the amount of any such excess arising on a previous assignment of the lease, shall, in the same proportion as the amount forgone would under section 98(1) have been treated as rent if it had been a premium under a lease, be treated as profits or gains of the assignor chargeable to the tax under Case IV of Schedule D.
Links to Section 99 (from within TaxSource Total)
Act	Linked from	Context
	sec0035.html	(1) Before making a determination of any amount on which a person may be chargeable to tax by virtue of section 98, 99 or 100, which determination the inspector considers may affect the liability to tax of any other person, the inspector shall—
Taxes Consolidation Act, 1997	sched14.html	(2) Nothing in section 551 shall be taken as applying in relation to any amount on which tax is paid under section 99.
Taxes Consolidation Act, 1997	sec0102.html	(b) where the amount chargeable arose under section 99, the period treated in computing that amount as being the duration of the lease remaining at the date of the assignment;
Taxes Consolidation Act, 1997	sec0102.html	(a) has become chargeable to tax under subsection (1), (2), (3), (4) or (5) of section 98 or under section 99 or 100, or
Taxes Consolidation Act, 1997	sec0103.html	(b) where the amount arose under section 99, the period treated in computing that amount as being the duration of the lease remaining at the date of the assignment;
Taxes Consolidation Act, 1997	sec0103.html	(3) Where in relation to any premises an amount has become or would have become chargeable to tax as mentioned in section 102(2), and by reference to a lease granted out of, or a disposition of, the lease, estate or interest by reference to which the amount (in this section referred to as “the prior chargeable amount”) so became or would have so become chargeable, a person would apart from this subsection be chargeable under section 98, 99 or 100 on any amount (in this section referred to as “the later chargeable amount”), the amount on which the person is so chargeable shall be the excess, if any, of the later chargeable amount over the appropriate fraction of the prior chargeable amount or, where the lease or disposition by reference to which the person would be so chargeable extends to a part only of that premises, the excess, if any, of the later chargeable amount over so much of the appropriate fraction of the prior chargeable amount as on a just apportionment is attributable to that part of the premises.
Taxes Consolidation Act, 1997	sec0643.html	(b) account may be taken of the adjustments to be made in computing such profits or gains under sections 99(2) and 100(4).
Taxes Consolidation Act, 1997	sec0947.html	(1) Where it appears to the inspector that the determination of any amount on which a person may be chargeable to income tax or corporation tax by virtue of section 98, 99 or 100 may affect the liability to income tax or corporation tax of other persons, the inspector shall give notice in writing to those persons as well as to the first-mentioned person of the determination the inspector proposes to make and of the rights conferred on them by this section.