| Links from Section 104 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(i) any rent payable in respect of any premises or easements where the premises or easements are used, occupied or enjoyed in connection with any of the concerns the profits or gains arising out of which are chargeable to tax under Case I(b) of Schedule D by virtue of section 18(2), and |
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Taxes Consolidation Act, 1997 |
(i) any rent payable in respect of any premises or easements where the premises or easements are used, occupied or enjoyed in connection with any of the concerns the profits or gains arising out of which are chargeable to tax under Case I(b) of Schedule D by virtue of section 18(2), and |
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Taxes Consolidation Act, 1997 |
(i) in so far as it is not within any other Case of Schedule D, be charged with tax under Case IV of that Schedule, and |
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Taxes Consolidation Act, 1997 |
(ii) be treated for the purposes of sections 81(2)(m), 237 and 238 as if it were a royalty paid in respect of the user of a patent. |
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Taxes Consolidation Act, 1997 |
(ii) be treated for the purposes of sections 81(2)(m), 237 and 238 as if it were a royalty paid in respect of the user of a patent. |
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Taxes Consolidation Act, 1997 |
(ii) be treated for the purposes of sections 81(2)(m), 237 and 238 as if it were a royalty paid in respect of the user of a patent. |
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| Links to Section 104 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(2) Any person liable to pay any rent, interest or annuity, or to make any other annual payment, including a payment to which section 104 applies (not being a payment of rent, interest or annuity)— |
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Taxes Consolidation Act, 1997 |
on the occasion of the next payment of the rent, interest or annuity, or the making of the other annual payment, including a payment to which section 104 applies (not being a payment of rent, interest or annuity), after the passing of the Act so increasing the rate of tax, in addition to any other deduction which that person may be by law authorised to make, and |
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Taxes Consolidation Act, 1997 |
(a) any yearly interest, annuity or other annual payment and any other payments mentioned in section 104 or 237(2), and |
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Taxes Consolidation Act, 1997 |
shall, subject to and in accordance with the provisions of the Income Tax Acts, be deemed for the purposes of those Acts to be annual profits or gains within Schedule D, and the person entitled to such profits or gains shall be chargeable in respect of such profits or gainsunder Case V of that Schedule; but such rent or such receipts shall not include any payments to which section 104 applies. |
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Taxes Consolidation Act, 1997 |
(b) in respect of any yearly interest, annuity or other annual payment or any other payments mentioned in section 104 or 237(2), but not including sums which are, or but for any exemption would be, chargeable under Case V of Schedule D. |
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