Link Report

This report lists all the outbound links from Section 138 under the heading Links from Section 138.

Sections and schedules within TaxSource Total linking to Section 138 are listed under Links to Section 138 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 138
Act Linked to Context

Taxes Consolidation Act, 1997

sec0018.html

(b) the dividend shall be chargeable to corporation tax under Case IV of Schedule D.

Taxes Consolidation Act, 1997

sec0445.html

(c) which are non-transferable shares issued on or after the 6th day of April, 1989, by a company in the course of carrying on relevant trading operations within the meaning of section 445 or 446, to a company—

Taxes Consolidation Act, 1997

sec0445.html

(4) Where, but for the deletion of sections 445 and 446, shares issued by a company would not be preference shares for the purposes of this section then, notwithstanding the deletion of those sections, those shares shall be treated as not being preference shares for those purposes and this section shall apply with any modifications necessary to give effect to this subsection.

Taxes Consolidation Act, 1997

sec0446.html

(c) which are non-transferable shares issued on or after the 6th day of April, 1989, by a company in the course of carrying on relevant trading operations within the meaning of section 445 or 446, to a company—

Taxes Consolidation Act, 1997

sec0446.html

(4) Where, but for the deletion of sections 445 and 446, shares issued by a company would not be preference shares for the purposes of this section then, notwithstanding the deletion of those sections, those shares shall be treated as not being preference shares for those purposes and this section shall apply with any modifications necessary to give effect to this subsection.

Links to Section 138 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0154.html

(c) a distribution made in respect of shares of a type referred to in paragraph (c) of the definition of “preference shares” in section 138(1), or

Taxes Consolidation Act, 1997

sec0753C.html

(4) Where the specified amount is in excess of the amount of any corresponding manufactured payment paid, then, notwithstanding Part 2, section 129, section 129A or section 138, that excess amount shall be charged to tax pursuant to section 753B(2)(b).