| Links from Section 121A | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(i) Chapter 3 of this Part shall not apply for that year in relation to the expense incurred in connection with the provision of the van,
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Taxes Consolidation Act, 1997 |
(4) The provisions of subsections (1) (other than the definition of car in paragraph (a)),
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| Links to Section 121A (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(b) the benefit of the private use of a van which is chargeable to tax by virtue of section 121A of the Act, |
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(a) the benefit of the private use of a car or a van which is chargeable to income tax as a benefit in kind by virtue of section 121 or 121A, as the case may be, of the Act, |
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Taxes Consolidation Act, 1997 |
(b) The mobile telephones to which the exemption provided by this subsection applies include any mobile telephone provided in connection with a car or van notwithstanding that the vehicle is made available as referred to in section 121 or 121A, as the case may be. |
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Taxes Consolidation Act, 1997 |
(b) a van (within the meaning of section 121A), or |
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Taxes Consolidation Act, 1997 |
(c) a van (within the meaning of section 121A) where an employee is required by the employer to use the van in the performance of the duties of his or her office or employment, or |
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Taxes Consolidation Act, 1997 |
(c) an arrangement or agreement under which a loan, the provision of a benefit or the loan of, or the provision of the use of, an asset is made to an employee by his or her employer shall not be an arrangement or agreement within the meaning of a benefit scheme where the provisions of section 118, 118A, 121, 121A or 122 apply to such loan, the provision of such benefit or to the loan, or provision, of such asset. |
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Taxes Consolidation Act, 1997 |
(B) the tax that would have been payable by the individual as if section 118, 118A, 121, 121A or 122, as appropriate, had applied to such loan or to the provision of such asset or benefit up to the date that that loan is repaid or to the date that such asset or benefit ceases to be available to that individual, as the case may be, |
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Taxes Consolidation Act, 1997 |
(c) Where for any year of assessment that this subsection applies, then, in relation to the provision of the loan of, or the provision of the use of, an asset referred to in paragraph (a)(i)(II), there shall, if not otherwise chargeable to income tax, be deemed to be income of that employee or former employee for that year of assessment chargeable to income tax under Case IV of Schedule D an amount equal to an amount that would, if section 118, 118A, 119, 121, 121A or 122 had applied in respect of the loan of, or the provision of the use of, that asset be deemed to be an expense, emolument or perquisite chargeable to tax under Schedule E by virtue of those sections. |
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Taxes Consolidation Act, 1997 |
(c) the benefit of the private use of a van which is chargeable to tax by virtue of section 121A. |
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