No 39 of 1997, Section 231, Link Report

Links from Section 231
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0321.html	(b) notwithstanding anything to the contrary in Part 41, as if a person to whom profits or gains referred to in subsection (1) arise for any chargeable period (within the meaning of section 321(2)) were, if such person would not otherwise be, a chargeable person (within the meaning of section 950) for that chargeable period,
Taxes Consolidation Act, 1997	sec0321.html	(c) where a person to whom profits or gains referred to in subsection (1) arise for any chargeable period (within the meaning of section 321(2)) is a person to whom a notice under section 951(6) has been issued, as if such a notice had not been issued, and
Taxes Consolidation Act, 1997	sec0321.html	(b) where a loss is incurred for any chargeable period (within the meaning of section 321(2)), the amount of that loss shall be included in the return of income referred to in subsection (2) for that chargeable period.
Taxes Consolidation Act, 1997	sec0886.html	(d) in so far as those Acts relate to the keeping of records (within the meaning of section 886) and the making available of such records for inspection, as if such profits or gains were chargeable to income tax or corporation tax, as the case may be.
Taxes Consolidation Act, 1997	sec0950.html	(2) As respects the making of a return of income (being a return which a chargeable person, within the meaning of section 950, is required to deliver under section 951), the Tax Acts shall apply—
Taxes Consolidation Act, 1997	sec0950.html	(b) notwithstanding anything to the contrary in Part 41, as if a person to whom profits or gains referred to in subsection (1) arise for any chargeable period (within the meaning of section 321(2)) were, if such person would not otherwise be, a chargeable person (within the meaning of section 950) for that chargeable period,
Taxes Consolidation Act, 1997	sec0950.html#part41	(b) notwithstanding anything to the contrary in Part 41, as if a person to whom profits or gains referred to in subsection (1) arise for any chargeable period (within the meaning of section 321(2)) were, if such person would not otherwise be, a chargeable person (within the meaning of section 950) for that chargeable period,
Taxes Consolidation Act, 1997	sec0951.html	(2) As respects the making of a return of income (being a return which a chargeable person, within the meaning of section 950, is required to deliver under section 951), the Tax Acts shall apply—
Taxes Consolidation Act, 1997	sec0951.html	(c) where a person to whom profits or gains referred to in subsection (1) arise for any chargeable period (within the meaning of section 321(2)) is a person to whom a notice under section 951(6) has been issued, as if such a notice had not been issued, and
Links to Section 231 (from within TaxSource Total)
Act	Linked from	Context
	sec0035.html	(d) in section 231(1)(b) by deleting “it is shown to the satisfaction of the inspector, or on appeal to the satisfaction of the Appeal Commissioners, that”,
Taxes Consolidation Act, 1997	sched25B.html	Section 231 (exemption of profits or gains from stallion fees).
Taxes Consolidation Act, 1997	sched31.html	section 195, 231 or 232 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sec0140.html	“exempt profits” means profits or gains which by virtue of section 231, 232 or 233 were not charged to tax;
Taxes Consolidation Act, 1997	sec0144.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	sec0531B.html	(i) as if sections 140, 141, 142, 143, 195, 231, 232, 233, 234 and 664 were never enacted,
Taxes Consolidation Act, 1997	sec0669G.html	(b) for the purposes of the entry at Reference Number 1 of Schedule 25B the definition of “exempt profits” in section 140(1) did not include profits or gains which by virtue of section 231 were not charged to tax;
Taxes Consolidation Act, 1997	sec0669G.html	(b) for the purposes of the entry at Reference Number 1 of Schedule 25B the definition of “exempt profits” in section 140(1) did not include profits or gains which by virtue of section 231 were not charged to tax;