| Links from Section 208 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(a) from income tax chargeable under Case I (b) of Schedule D by virtue of section 18(2) where the profits or gains so chargeable arise out of lands, tenements or hereditaments which are owned and occupied by a charity; |
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Taxes Consolidation Act, 1997 |
(a) from income tax chargeable under Case I (b) of Schedule D by virtue of section 18(2) where the profits or gains so chargeable arise out of lands, tenements or hereditaments which are owned and occupied by a charity; |
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|
Taxes Consolidation Act, 1997 |
(b) from income tax chargeable under Schedule D in respect of the profits of a trade carried on by any charity, if the profits are applied solely to the purposes of the charity and either— |
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| Links to Section 208 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(1) In this section and section 7A, “charity” means a body of persons or a trust established for charitable purposes only and which has been granted an exemption under section 207 or 208 of the Act of 1997 or given a notice of determination under section 208A of the Act of 1997, as the case may be. |
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Taxes Consolidation Act, 1997 |
(2) A person or trust established in an EEA state or in an EFTA state may on a claim being made to the Revenue Commissioners seek a determination to the effect that, if the person or trust were to have income in the State of a kind referred to in section 207 or 208, it would qualify for the exemptions provided for by those sections. |
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|
Taxes Consolidation Act, 1997 |
(4) Where a claim referred to in subsection (2) has been determined in accordance with subsection (3) and the determination is to the effect that if the person or trust were to have income in the State of a kind referred to in section 207 or 208 it would qualify for the exemptions provided for by those sections, the Revenue Commissioners, or such officer of the Revenue Commissioners as they may authorise in that behalf, shall issue the person or trust with a notice of that determination. |
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|
Taxes Consolidation Act, 1997 |
(a) a determination under section 864 in relation to a claim under section 207 or 208, or |
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|
Taxes Consolidation Act, 1997 |
(a) who has been granted an exemption under section 207 or 208, or |
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|
Taxes Consolidation Act, 1997 |
“charity” has the same meaning as in section 208; |
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Taxes Consolidation Act, 1997 |
(5)(a) In this subsection, “charity” has the same meaning as in section 208, and “market value” shall be construed in accordance with section 548. |
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