No 39 of 1997, Section 144, Link Report

Links from Section 144
Act	Linked to	Context
Corporation Tax Act, 1976	index.html	“exempted trading operations” means trading operations which were exempted trading operations for the purposes for Part V of the Corporation Tax Act, 1976;
Corporation Tax Act, 1976	index.html	R is the amount of income of the company charged to corporation tax for the accounting period with the addition of any amount of income of the company which would be charged to corporation tax for the accounting period but for section 231, 232, 233 or 234, or section 71 of the Corporation Tax Act, 1976; and, for the purposes of this definition—
Corporation Tax Act, 1976	index.html	S is the amount of the corporation tax which, before any set-off of or credit for tax, including foreign tax, and after any relief under section 448 or paragraph 16 or 18 of Schedule 32, or section 58 of the Corporation Tax Act, 1976, is chargeable for the accounting period, exclusive of the corporation tax, before any credit for foreign tax, chargeable on the part of the company’s profits attributable to chargeable gains for that period; and that part shall be taken to be the amount brought into the company’s profits for that period for the purposes of corporation tax in respect of chargeable gains before any deduction for charges on income, expenses of management or other amounts which can be deducted from or set against or treated as reducing profits of more than one description, and
Corporation Tax Act, 1976	sec0058.html	S is the amount of the corporation tax which, before any set-off of or credit for tax, including foreign tax, and after any relief under section 448 or paragraph 16 or 18 of Schedule 32, or section 58 of the Corporation Tax Act, 1976, is chargeable for the accounting period, exclusive of the corporation tax, before any credit for foreign tax, chargeable on the part of the company’s profits attributable to chargeable gains for that period; and that part shall be taken to be the amount brought into the company’s profits for that period for the purposes of corporation tax in respect of chargeable gains before any deduction for charges on income, expenses of management or other amounts which can be deducted from or set against or treated as reducing profits of more than one description, and
Corporation Tax Act, 1976	sec0071.html	R is the amount of income of the company charged to corporation tax for the accounting period with the addition of any amount of income of the company which would be charged to corporation tax for the accounting period but for section 231, 232, 233 or 234, or section 71 of the Corporation Tax Act, 1976; and, for the purposes of this definition—
Taxes Consolidation Act, 1997	sched32.html	S is the amount of the corporation tax which, before any set-off of or credit for tax, including foreign tax, and after any relief under section 448 or paragraph 16 or 18 of Schedule 32, or section 58 of the Corporation Tax Act, 1976, is chargeable for the accounting period, exclusive of the corporation tax, before any credit for foreign tax, chargeable on the part of the company’s profits attributable to chargeable gains for that period; and that part shall be taken to be the amount brought into the company’s profits for that period for the purposes of corporation tax in respect of chargeable gains before any deduction for charges on income, expenses of management or other amounts which can be deducted from or set against or treated as reducing profits of more than one description, and
Taxes Consolidation Act, 1997	sec0140.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	sec0140.html	(9) ~~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 purposes of that section.
Taxes Consolidation Act, 1997	sec0141.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	sec0142.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	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	sec0152.html	(5) 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 body corporate out of income from exempted trading operations, section 152 shall apply to the body corporate 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 income from exempted trading operations.
Taxes Consolidation Act, 1997	sec0231.html	R is the amount of income of the company charged to corporation tax for the accounting period with the addition of any amount of income of the company which would be charged to corporation tax for the accounting period but for section 231, 232, 233 or 234, or section 71 of the Corporation Tax Act, 1976; and, for the purposes of this definition—
Taxes Consolidation Act, 1997	sec0232.html	R is the amount of income of the company charged to corporation tax for the accounting period with the addition of any amount of income of the company which would be charged to corporation tax for the accounting period but for section 231, 232, 233 or 234, or section 71 of the Corporation Tax Act, 1976; and, for the purposes of this definition—
Taxes Consolidation Act, 1997	sec0233.html	R is the amount of income of the company charged to corporation tax for the accounting period with the addition of any amount of income of the company which would be charged to corporation tax for the accounting period but for section 231, 232, 233 or 234, or section 71 of the Corporation Tax Act, 1976; and, for the purposes of this definition—
Taxes Consolidation Act, 1997	sec0234.html	R is the amount of income of the company charged to corporation tax for the accounting period with the addition of any amount of income of the company which would be charged to corporation tax for the accounting period but for section 231, 232, 233 or 234, or section 71 of the Corporation Tax Act, 1976; and, for the purposes of this definition—
Taxes Consolidation Act, 1997	sec0448.html	S is the amount of the corporation tax which, before any set-off of or credit for tax, including foreign tax, and after any relief under section 448 or paragraph 16 or 18 of Schedule 32, or section 58 of the Corporation Tax Act, 1976, is chargeable for the accounting period, exclusive of the corporation tax, before any credit for foreign tax, chargeable on the part of the company’s profits attributable to chargeable gains for that period; and that part shall be taken to be the amount brought into the company’s profits for that period for the purposes of corporation tax in respect of chargeable gains before any deduction for charges on income, expenses of management or other amounts which can be deducted from or set against or treated as reducing profits of more than one description, and
Links to Section 144 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0140.html	(7) 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 distribution over that income, out of the most recently accumulated income.
Taxes Consolidation Act, 1997	sec0141.html	(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	sec0142.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	sec0143.html	(10) 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	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	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	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	sec0154.html	(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	sec0154.html	R, S and T have the same meanings respectively as in section 144(8), and W is the amount of the distributions made by the company before 6 April 1989, which—
Taxes Consolidation Act, 1997	sec0154.html	for that accounting period (where R, S and T have the same meanings respectively as in section 144(8)), the excess shall be deemed for the purposes of this section to be a distribution for the immediately preceding accounting period, and
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—