Links from Section 111 | ||
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Links to Section 111 (from within TaxSource Total) | ||
Act | Linked from | Context |
(f) in section 111— |
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Taxes Consolidation Act, 1997 |
(4) In computing a company’s income for any accounting period from the letting of rights to work minerals in the State, there may be deducted any sums disbursed by the company wholly, exclusively and necessarily as expenses of management or supervision of those minerals in that period; but any enactments restricting the relief from income tax that might be given under section 111 shall apply to restrict in the like manner the deductions that may be made under this subsection. |