No 39 of 1997, Section 110, Link Report

Links from Section 110
Act	Linked to	Context
Taxes Consolidation Act, 1997	sched17A.html	(c) Schedule 17A shall apply with any necessary modifications to a company which makes an election under paragraph (b).
Taxes Consolidation Act, 1997	sec0004.html	(6) (a) Subject to paragraph (b), section 76A shall have effect in relation to a qualifying company as it would if, in section 4, the following were substituted for the definition of generally accepted accounting practice:
Taxes Consolidation Act, 1997	sec0018.html	(2) For the purposes of the Tax Acts, profits arising to a qualifying company, in relation to activities carried out by it in the course of its business, shall, notwithstanding any other provisions of the Tax Acts, be treated as annual profits or gains within Schedule D and shall be chargeable to corporation tax under Case III of that Schedule, and for that purpose—
Taxes Consolidation Act, 1997	sec0064.html	“quoted Eurobond” has the same meaning as in section 64;
Taxes Consolidation Act, 1997	sec0076A.html	(6) (a) Subject to paragraph (b), section 76A shall have effect in relation to a qualifying company as it would if, in section 4, the following were substituted for the definition of generally accepted accounting practice:
Taxes Consolidation Act, 1997	sec0130.html	(4) Subject to subsections ~~(4A) and (5)~~ (4A), (5) and (5A), any interest or other distribution which is paid out of the assets of a qualifying company to another person and is so paid in respect of a security referred to in section 130(2)(d)(iii), shall not be a distribution by virtue only of the provisions of that section.
Taxes Consolidation Act, 1997	sec0246.html	(4A) (a) For the purposes of this subsection “relevant territory” and “tax” have the same meanings as in section 246.
Taxes Consolidation Act, 1997	sec0246.html	(II) as is a payment from which tax has been deducted at the standard rate in force at the time of the payment in accordance with section 246(2).
Taxes Consolidation Act, 1997	sec0246.html	(4B) Where any amount, paid out of the assets of a qualifying company under a return agreement, that is dependent on the results of that company’s business or any part of that business, would not be deducted in computing profits or gains of that company if that amount were to be treated, for all the purposes of the Tax Acts, other than subsection (2) of section 246, as a payment of interest, in respect of securities of the company other than specified instruments, that was dependent on the results of the company’s business, then that amount shall not be so deducted.
Taxes Consolidation Act, 1997	sec0246A.html	“wholesale debt instrument” has the same meaning as in section 246A.
Taxes Consolidation Act, 1997	sec0381.html#part12	(3) (a) Notwithstanding Chapter 5 of Part 12, a qualifying company shall not be eligible to surrender in accordance with that Chapter any amount eligible for relief from corporation tax.
Taxes Consolidation Act, 1997	sec0410.html#part12-chap5	(3) (a) Notwithstanding Chapter 5 of Part 12, a qualifying company shall not be eligible to surrender in accordance with that Chapter any amount eligible for relief from corporation tax.
Taxes Consolidation Act, 1997	sec0959A.html	(b) A qualifying company may, as respect any accounting period, by notice in writing given to the inspector by the specified return date (within the meaning of ~~section 950~~ section 959A) for the accounting period, elect that this subsection shall not apply as respects that or any subsequent accounting period; and any election under this paragraph shall be irrevocable.
Links to Section 110 (from within TaxSource Total)
Act	Linked from	Context
Stamp Duty Consolidation Act, 1999	sec0085.html	(c) the issue or transfer of securities issued by a qualifying company within the meaning of section 110 of the Taxes Consolidation Act, 1997, where the money raised by such securities is used in the course of its ~~business.~~ business, and
Stamp Duty Consolidation Act, 1999	sec0088.html	(ii) a qualifying company within the meaning of section 110 of the Taxes Consolidation Act 1997.
Stamp Duty Consolidation Act, 1999	sec0090.html	(ii) a qualifying company within the meaning of section 110 of the Taxes Consolidation Act 1997.
Stamp Duty Consolidation Act, 1999	sec0090A.html	(1) In this section “greenhouse gas emissions allowance” means carbon offsets within the meaning of section 110(1) of the Taxes Consolidation Act 1997.
Taxes Consolidation Act, 1997	sched31.html	section 110 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sec0106A.html	(ii) is a qualifying asset (within the meaning of section 110) acquired by a qualifying company (within the meaning of that section) in the course of its business.
Taxes Consolidation Act, 1997	sec0106A.html	(a) the consideration received by the person for the capital sum is a qualifying asset (within the meaning of section 110) acquired by a qualifying company (within the meaning of that section) in the course of its business, and
Taxes Consolidation Act, 1997	sec0198.html	(iv) a person shall not be chargeable to income tax in respect of interest paid by a qualifying company (within the meaning of section 110) if the person is not a resident of the State and is regarded as being a resident of a relevant territory for the purposes of this subsection, and the interest is paid out of the ~~assets of the qualifying company~~ assets of the qualifying company, and.
Taxes Consolidation Act, 1997	sec0246.html	(cc) interest paid in the State to a qualifying company (within the meaning of section 110),
Taxes Consolidation Act, 1997	sec0246.html	(ccc) interest paid by a qualifying company (within the meaning of section 110) to a person who, by virtue of the law of a relevant territory, is resident for the purposes of tax in the relevant territory, except, in a case where the person is a company, where such interest is paid to the company in connection with a trade or business which is carried on in the State by the company through a branch or agency,
Taxes Consolidation Act, 1997	sec0267N.html	“specified person” has the meaning assigned to it by section 110 as if a reference in the definition of “specified person” in that section—
Taxes Consolidation Act, 1997	sec0540A.html	(2) (a) Subject to paragraphs (b), (c) and (d) and notwithstanding section 110 or any other provision of the Tax Acts, where—
Taxes Consolidation Act, 1997	sec0705J.html	(4) Notwithstanding the provisions of subsection (2), and subject to subsection (3), a shareholder within the definition of “qualifying company” in section 110(1) shall be chargeable to corporation tax under Case III of Schedule D in respect of a distribution referred to in subsection (1).
Taxes Consolidation Act, 1997	sec0730C.html	(ii) a qualifying company within the meaning of section 110, where the debt was originated by a financial institution and the life policy was assigned, in whole or in part, by way of security for that debt, to that financial institution,
Taxes Consolidation Act, 1997	sec0739D.html	(i) is or will be within the charge to corporation tax in accordance with section 110(2), in respect of payments made to it by the investment undertaking, and
Taxes Consolidation Act, 1997	sec0739G.html	(g) where the unit holder is a company chargeable to tax on the payment under Case I of Schedule D, or is a qualifying company within the meaning of section 110 that is chargeable to tax on the payment under Case III of Schedule D—
Taxes Consolidation Act, 1997	sec0835E.html	(c) who is not a qualifying company within the meaning of section 110.
Taxes Consolidation Act, 1997	sec0840A.html	(8) This section shall not apply to any interest payable by a qualifying company (within the meaning of section 110).
Value-Added Tax Consolidation Act 2010	sched1.html	(e) an undertaking that is a qualifying company for the purposes of section 110 of the Taxes Consolidation Act 1997;