Link Report

This report lists all the outbound links from Section 142 under the heading Links from Section 142.

Sections and schedules within TaxSource Total linking to Section 142 are listed under Links to Section 142 (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 Links in repealed sections of the legislation are not listed.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 142
Act Linked to Context

Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956

index.html

(a) the Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956, or

Income Tax Act, 1967

index.html

(b) Chapter II (Profits of Certain Mines) of Part XXV of the Income Tax Act, 1967;

Taxes Consolidation Act, 1997

sec0140.html

(6) Subsections (7) and (8) of section 144 and 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 those sections.

Taxes Consolidation Act, 1997

sec0144.html

(6) Subsections (7) and (8) of section 144 and 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 those sections.

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 (3) as a distribution, made out of exempted income, section 152 shall apply so that the statements provided for by that section shall show, in addition to the particulars required to be given apart from this section, that the distribution is made out of exempted income.

Links to Section 142 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sched25B.html

Section 142 (exemption of distributions out of profits of certain mining operations).

Taxes Consolidation Act, 1997

sched25B.html

So much of any distribution made out of exempted income (within the meaning of section 142) as is received by the individual in the tax year.

Taxes Consolidation Act, 1997

sec0144.html

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

sec0172B.html

(c) a distribution made out of exempted income within the meaning of section 142.

Taxes Consolidation Act, 1997

sec0434.html

(c) a distribution made out of exempted income within the meaning of section 142;

Taxes Consolidation Act, 1997

sec0531AM.html

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

Taxes Consolidation Act, 1997

sec0531AS.html

(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

sec0531B.html

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