| Links from Section 234 | ||
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| Act | Linked to | Context |
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Patents Act, 1992 |
(4) Where, under section 77 of the Patents Act, 1992, or any corresponding provision of the law of any other country, an invention which is the subject of a qualifying patent is made, used, exercised or vended by or for the service of the State or the government of the country concerned, this section shall apply as if the making, user, exercise or vending of the invention had taken place in pursuance of a licence and any sums paid in respect of the licence were income from a qualifying patent. |
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Patents Act, 1992 |
(4) Where, under section 77 of the Patents Act, 1992, or any corresponding provision of the law of any other country, an invention which is the subject of a qualifying patent is made, used, exercised or vended by or for the service of the State or the government of the country concerned, this section shall apply as if the making, user, exercise or vending of the invention had taken place in pursuance of a licence and any sums paid in respect of the licence were income from a qualifying patent. |
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Taxes Consolidation Act, 1997 |
(8) Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to exemptions from tax under this section. |
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Taxes Consolidation Act, 1997 |
(i) is not connected (within the meaning of section 10 as it applies for the purposes of capital gains tax) with the person who is the beneficial recipient of the royalty or other sum, and |
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Taxes Consolidation Act, 1997 |
(ii) in relation to one or more persons who are connected (within the meaning of section 10) with the company referred to in subparagraph (i), income from qualifying patents arising in that relevant period would, apart from this paragraph, be disregarded under subsection (2), |
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Taxes Consolidation Act, 1997 |
(5) Where any income arising to a person is by virtue of this section to be disregarded, the person shall not be treated, by reason of such disregarding, as having ceased to possess the whole of a single source within the meaning of section 70(1). |
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Taxes Consolidation Act, 1997 |
(i) so much of €5,000,000 as is allocated to the company or that person in the manner specified in a notice made jointly in writing to the appropriate inspector by the company and the connected persons on or before the time by which a return under section 951 is to be made for the latest chargeable period (within the meaning of section 321(2)) of— |
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Taxes Consolidation Act, 1997 |
(i) would be regarded, otherwise than by virtue of paragraph (b) or (c) of section 445(7) or section 446, as the manufacture of goods for the purpose of relief under Part 14, or |
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Taxes Consolidation Act, 1997 |
(i) would be regarded, otherwise than by virtue of paragraph (b) or (c) of section 445(7) or section 446, as the manufacture of goods for the purpose of relief under Part 14, or |
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Taxes Consolidation Act, 1997 |
(i) would be regarded, otherwise than by virtue of paragraph (b) or (c) of section 445(7) or section 446, as the manufacture of goods for the purpose of relief under Part 14, or |
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Taxes Consolidation Act, 1997 |
(8) Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to exemptions from tax under this section. |
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Taxes Consolidation Act, 1997 |
(b) In paragraph (a), the reference to a return of total income from all sources as estimated in accordance with the Income Tax Acts shall apply for corporation tax as if it were or included a reference to a return under section 884. |
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Taxes Consolidation Act, 1997 |
(i) so much of €5,000,000 as is allocated to the company or that person in the manner specified in a notice made jointly in writing to the appropriate inspector by the company and the connected persons on or before the time by which a return under section 951 is to be made for the latest chargeable period (within the meaning of section 321(2)) of— |
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| Links to Section 234 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
Section 234 (exemption of certain income from patent royalties). |
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Taxes Consolidation Act, 1997 |
So much of any income from a qualifying patent (within the meaning of section 234) arising to the individual for the tax year that the individual is entitled to have disregarded for the purposes of the Income Tax Acts in accordance with section 234(2)(a). |
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Taxes Consolidation Act, 1997 |
So much of any income from a qualifying patent (within the meaning of section 234) arising to the individual for the tax year that the individual is entitled to have disregarded for the purposes of the Income Tax Acts in accordance with section 234(2)(a). |
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Taxes Consolidation Act, 1997 |
(i) income from a qualifying patent which by virtue of section 234(2) has been disregarded for the purposes of income tax, and |
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Taxes Consolidation Act, 1997 |
(ii) income from a qualifying patent which by virtue of section 234(2) and section 76(6) has been disregarded for the purposes of corporation tax, |
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Taxes Consolidation Act, 1997 |
but does not include income (in this section referred to as “specified income”) from a qualifying patent (within the meaning of section 234) which would not be income from a qualifying patent if paragraph (a) of the definition of “income from a qualifying patent” in section 234(1) had not been enacted, and |
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Taxes Consolidation Act, 1997 |
but does not include income (in this section referred to as “specified income”) from a qualifying patent (within the meaning of section 234) which would not be income from a qualifying patent if paragraph (a) of the definition of “income from a qualifying patent” in section 234(1) had not been enacted, and |
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Taxes Consolidation Act, 1997 |
(i) income which by virtue of section 234(2) has been disregarded for the purposes of income tax, and |
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Taxes Consolidation Act, 1997 |
(ii) income which by virtue of section 234(2) and section 76(6) has been disregarded for the purposes of corporation tax; |
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Taxes Consolidation Act, 1997 |
“relevant income” means income to which paragraph (b) of the definition of “income from a qualifying patent” in section 234 applies; |
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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, 232, 234 and 664 were never
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Taxes Consolidation Act, 1997 |
(2) An individual who, by virtue of section 140, 141, 142, 143, 195, 232, 234, or 664, would not be treated as a chargeable person (within the meaning of
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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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