Link Report

This report lists all the outbound links from Section 141 under the heading Links from Section 141.

Sections and schedules within TaxSource Total linking to Section 141 are listed under Links to Section 141 (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 Links in repealed sections of the legislation are not listed.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 141
Act Linked to Context

Copyright and Related Rights Act, 2000

index.html

(ii) any copyright or related right within the meaning of the Copyright and Related Rights Act 2000,

Finance Act 2004

index.html

“research and development activities” has the meaning that it would have in section 766 if section 33 of the Finance Act 2004 had not been enacted.

Finance Act 2004

sec0033.html

“research and development activities” has the meaning that it would have in section 766 if section 33 of the Finance Act 2004 had not been enacted.

Taxes Consolidation Act, 1997

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(ii) income from a qualifying patent which by virtue of section 234(2) and section 76(6) has been disregarded for the purposes of corporation tax,

Taxes Consolidation Act, 1997

sec0076.html

(ii) income which by virtue of section 234(2) and section 76(6) has been disregarded for the purposes of corporation tax;

Taxes Consolidation Act, 1997

sec0140.html

(10) Subsections (6) and (7) of section 145 Subsections (8) and (9) of section 140 shall apply for the purposes of this section as they apply for the purposes of that section.

Taxes Consolidation Act, 1997

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(9) Where a company makes a distribution for an accounting period, the distribution shall be regarded for the purposes of this section as having been made out of the distributable income (within the meaning of section 144(8)) of that period to the extent of that income and, in relation to the excess of the distributions over that income, out of the most recently accumulated income.

Taxes Consolidation Act, 1997

sec0152.html

(7) In relation to any distribution (not being a supplementary distribution under this section), including part of a distribution treated under subsection (2) as a distribution, made by a company out of disregarded income, section 152 shall apply to the company so that the statements provided for by that section shall show as respects each such distribution, in addition to the particulars required to be given apart from this section, that the distribution is made out of disregarded income.

Taxes Consolidation Act, 1997

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(i) income from a qualifying patent which by virtue of section 234(2) has been disregarded for the purposes of income tax, and

Taxes Consolidation Act, 1997

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(ii) income from a qualifying patent which by virtue of section 234(2) and section 76(6) has been disregarded for the purposes of corporation tax,

Taxes Consolidation Act, 1997

sec0234.html

but does not include income (in this section referred to as “specified income”) from a qualifying patent (within the meaning of section 234) which would not be income from a qualifying patent if paragraph (a) of the definition of “income from a qualifying patent” in section 234(1) had not been enacted, and

Taxes Consolidation Act, 1997

sec0234.html

but does not include income (in this section referred to as “specified income”) from a qualifying patent (within the meaning of section 234) which would not be income from a qualifying patent if paragraph (a) of the definition of “income from a qualifying patent” in section 234(1) had not been enacted, and

Taxes Consolidation Act, 1997

sec0234.html

(i) income which by virtue of section 234(2) has been disregarded for the purposes of income tax, and

Taxes Consolidation Act, 1997

sec0234.html

(ii) income which by virtue of section 234(2) and section 76(6) has been disregarded for the purposes of corporation tax;

Taxes Consolidation Act, 1997

sec0234.html

“relevant income” means income to which paragraph (b) of the definition of “income from a qualifying patent” in section 234 applies;

Taxes Consolidation Act, 1997

sec0381.html#part12

(iii) sections 412 to 418 shall apply for the purposes of this paragraph as they apply for the purposes of Chapter 5 of Part 12 and, where 2 companies are deemed to be members of a group by reason that both companies are wholly or mainly under the control of the same individual or individuals, those sections shall apply as they would apply for the purposes of that Chapter if the references in those sections to a parent company included a reference to an individual or individuals who hold shares in a company.

Taxes Consolidation Act, 1997

sec0381.html#part12-chap5

(iii) sections 412 to 418 shall apply for the purposes of this paragraph as they apply for the purposes of Chapter 5 of Part 12 and, where 2 companies are deemed to be members of a group by reason that both companies are wholly or mainly under the control of the same individual or individuals, those sections shall apply as they would apply for the purposes of that Chapter if the references in those sections to a parent company included a reference to an individual or individuals who hold shares in a company.

Taxes Consolidation Act, 1997

sec0412.html

(iii) sections 412 to 418 shall apply for the purposes of this paragraph as they apply for the purposes of Chapter 5 of Part 12 and, where 2 companies are deemed to be members of a group by reason that both companies are wholly or mainly under the control of the same individual or individuals, those sections shall apply as they would apply for the purposes of that Chapter if the references in those sections to a parent company included a reference to an individual or individuals who hold shares in a company.

Taxes Consolidation Act, 1997

sec0418.html

(iii) sections 412 to 418 shall apply for the purposes of this paragraph as they apply for the purposes of Chapter 5 of Part 12 and, where 2 companies are deemed to be members of a group by reason that both companies are wholly or mainly under the control of the same individual or individuals, those sections shall apply as they would apply for the purposes of that Chapter if the references in those sections to a parent company included a reference to an individual or individuals who hold shares in a company.

Taxes Consolidation Act, 1997

sec0766.html

“research and development activities” has the meaning that it would have in section 766 if section 33 of the Finance Act 2004 had not been enacted.

Links to Section 141 (from within TaxSource Total)
Act Linked from Context

sec0035.html

(a) in section 141 by substituting the following for subparagraph (ii) of subsection (5)(d):

Taxes Consolidation Act, 1997

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Section 141 (exemption of distributions out of patent royalty income).

Taxes Consolidation Act, 1997

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So much of any distribution made out of disregarded income (within the meaning of section 141) or treated as a distribution made out of disregarded income as is received by the individual in the tax year and to which distribution section 141(3)(a)(i) applies for that year.

Taxes Consolidation Act, 1997

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So much of any distribution made out of disregarded income (within the meaning of section 141) or treated as a distribution made out of disregarded income as is received by the individual in the tax year and to which distribution section 141(3)(a)(i) applies for that year.

Taxes Consolidation Act, 1997

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T is the amount of the distributions received by the company in the accounting period which is included in its franked investment income of the accounting period with the addition of any amount received by the company in the accounting period to which section 140(3)(a), 141(3)(a), 142(4) or 144(3)(a) applies.

Taxes Consolidation Act, 1997

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(1) (a) Notwithstanding sections 140, 141, 144, 145 and 147(2) 144 and 145 and 144 but subject to subsections (2) and (3), where a company which makes a distribution specifies, by notice in writing given to the inspector within 6 months of the end of the accounting period in which the distribution is made, the extent to which the distribution is to be treated for the purposes of sections 140, 141, 144, 145 and 147 144 and 145 and 144 as made for any accounting period or periods, the distribution shall be so treated for those purposes irrespective of the period of account for which it was made.

Taxes Consolidation Act, 1997

sec0154.html

(1) (a) Notwithstanding sections 140, 141, 144, 145 and 147(2) 144 and 145 and 144 but subject to subsections (2) and (3), where a company which makes a distribution specifies, by notice in writing given to the inspector within 6 months of the end of the accounting period in which the distribution is made, the extent to which the distribution is to be treated for the purposes of sections 140, 141, 144, 145 and 147 144 and 145 and 144 as made for any accounting period or periods, the distribution shall be so treated for those purposes irrespective of the period of account for which it was made.

Taxes Consolidation Act, 1997

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(b) A part of a distribution treated under paragraph (a) as made for an accounting period shall be treated for the purposes of sections 140, 141, 144 and 145 and 144, and subsections (1), (2) and (4) of section 147, as a separate distribution.

Taxes Consolidation Act, 1997

sec0155.html

(3) Where any person receives a distribution in respect of shares to which this section applies and, apart from the application of this subsection to the distribution, section 140(3)(a), 141(3)(a), 144(3)(a) or 145 144(3)(a) would apply to the distribution, then, notwithstanding any provision of the Tax Acts other than subsection (4) and for the purposes of those Acts—

Taxes Consolidation Act, 1997

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(b) a distribution made out of disregarded income within the meaning of section 141 and to which subsection (3)(a) of that section applies, or

Taxes Consolidation Act, 1997

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(b) a distribution made out of disregarded income within the meaning of section 141 and to which subsection (3)(a) of that section applies, and

Taxes Consolidation Act, 1997

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(I) as if sections 140, 141, 142, 143, 195, 232, 234 and 664 were never enacted, and enacted,

Taxes Consolidation Act, 1997

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(2) An individual who, by virtue of section 140, 141, 142, 143, 195, 232, 234, or 664, would not be treated as a chargeable person (within the meaning of Part 41 Part 41A) in respect of the individual’s aggregate income for a tax year, shall be treated as such a chargeable person for the purposes of this Part.

Taxes Consolidation Act, 1997

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(i) as if sections 140, 141, 142, 143, 195, 231, 232, 233, 234 and 664 were never enacted,