| Links from Section 233 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(b) notwithstanding anything to the contrary in Part 41, as if a person to whom profits or gains referred to in subsection (2) 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, |
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Taxes Consolidation Act, 1997 |
(c) where a person to whom profits or gains referred to in subsection (2) 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 |
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Taxes Consolidation Act, 1997 |
(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 (3) for that chargeable period. |
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Taxes Consolidation Act, 1997 |
(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. |
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Taxes Consolidation Act, 1997 |
(3) 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— |
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Taxes Consolidation Act, 1997 |
(b) notwithstanding anything to the contrary in Part 41, as if a person to whom profits or gains referred to in subsection (2) 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, |
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Taxes Consolidation Act, 1997 |
(b) notwithstanding anything to the contrary in Part 41, as if a person to whom profits or gains referred to in subsection (2) 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, |
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Taxes Consolidation Act, 1997 |
(3) 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— |
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Taxes Consolidation Act, 1997 |
(c) where a person to whom profits or gains referred to in subsection (2) 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 |
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| Links to Section 233 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(e) in section 233(2)(b) by deleting “it is shown to the satisfaction of the inspector, or on appeal to the satisfaction of the Appeal Commissioners, that”, and |
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Taxes Consolidation Act, 1997 |
Section 233 (exemption of profits from stud greyhound service fees). |
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Taxes Consolidation Act, 1997 |
“exempt profits” means profits or gains which by virtue of section 231, 232 or 233 were not charged to tax; |
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Taxes Consolidation Act, 1997 |
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— |
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Taxes Consolidation Act, 1997 |
(i) as if sections 140, 141, 142, 143, 195, 231, 232, 233, 234 and 664 were never enacted, |
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