| Links from Section 241 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(a) required by virtue of section 238(3) to deliver an account to the Revenue Commissioners, and |
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Taxes Consolidation Act, 1997 |
(i) payments made by the company in the accounting period and in respect of which income tax is required to be deducted by virtue
of
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Taxes Consolidation Act, 1997 |
(ii) the tax deducted out of those payments by virtue of
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Taxes Consolidation Act, 1997 |
(b) section 239(5) shall apply to income tax in respect of payments referred to in paragraph (a), and |
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Taxes Consolidation Act, 1997 |
(i) payments made by the company in the accounting period and in respect of which income tax is required to be deducted by virtue
of
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Taxes Consolidation Act, 1997 |
(ii) the tax deducted out of those payments by virtue of
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| Links to Section 241 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
“relevant corporation tax”, in relation to an accounting period, means the corporation tax (other than an amount which by virtue of sections 239, 241, 440 and 441 is to be treated as corporation tax of an accounting period) which, apart from this paragraph, paragraph 18 and section 448, would be chargeable for the accounting period exclusive of the corporation tax chargeable on the part of the company’s profits attributable to chargeable gains for that period, and that part shall be taken to be the amount brought into the company’s profits for that period for the purposes of corporation tax in respect of chargeable gains before any deduction for charges on income, expenses of management or other amounts which can be deducted from or set against or treated as reducing profits of more than one description. |
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Taxes Consolidation Act, 1997 |
(6) Subsections (3) to (5) shall apply subject to sections 239 and 241 with respect to the time and manner in which certain companies
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Taxes Consolidation Act, 1997 |
the company deducts income tax which it accounts for under sections 238 and 239, or under sections 238 and 241,
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Taxes Consolidation Act, 1997 |
“relevant corporation tax”, in relation to an accounting period of a company, means the corporation tax which, apart from this section and sections 239, 241, 396B, 420B, 440 and 441, would be chargeable on the company for the accounting period; |
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Taxes Consolidation Act, 1997 |
(a) this section and sections 239, 241, 420B, 440 and 441, and |
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Taxes Consolidation Act, 1997 |
(a) this section and sections 239, 241, 440 and 441, and |
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Taxes Consolidation Act, 1997 |
“relevant corporation tax”, in relation to an accounting period, means the corporation tax which, apart from this section, sections 239, 241, 440, 441, 644B and 827 and paragraph 18 of Schedule 32, would be chargeable for the accounting period exclusive of— |
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Taxes Consolidation Act, 1997 |
“total corporation tax”, in relation to an accounting period, means the corporation tax which, apart from this section, sections 239 and 241 would be chargeable for the accounting period; |
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Taxes Consolidation Act, 1997 |
(i) this section and sections 239, 241, 420B, 440 and 441, and |
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Taxes Consolidation Act, 1997 |
I is the income tax payable under section 239 or 241 for the preceding accounting period, |
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