| Links from Section 176A | ||
|---|---|---|
| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(2) Subject to section 81(2)(n), subsection (1) shall not apply to so much of any payment as consists of expenditure incurred by a company to the extent that it is incurred on shares acquired by the company and given by it as consideration for goods or services, or to an employee or director of the company. |
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|
Taxes Consolidation Act, 1997 |
(1) Subject to subsection (2), no sum shall be deducted in computing the amount of the profits or gains charged to tax under Case I or II of Schedule D in respect of any payment that is treated by virtue of section 175 or 176 as not being a distribution. |
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|
Taxes Consolidation Act, 1997 |
(1) Subject to subsection (2), no sum shall be deducted in computing the amount of the profits or gains charged to tax under Case I or II of Schedule D in respect of any payment that is treated by virtue of section 175 or 176 as not being a distribution. |
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| Links to Section 176A (from within TaxSource Total) | ||
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None |
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