| Links from Section 243A | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
“relevant trading income”, in relation to an accounting period of a company, means the trading income of the company for the accounting period (not being income chargeable to tax under Case III of Schedule D) other than so much of that income as is income of an excepted trade within the meaning of section 21A. |
|
|
Taxes Consolidation Act, 1997 |
“relevant trading charges on income”, in relation to an accounting period of a company, means the charges on income paid by the company in the accounting period wholly and exclusively for the purposes of a trade carried on by the company, other than so much of those charges as are charges on income paid for the purposes of an excepted trade within the meaning of section 21A; |
|
|
Taxes Consolidation Act, 1997 |
“relevant trading income”, in relation to an accounting period of a company, means the trading income of the company for the accounting period (not being income chargeable to tax under Case III of Schedule D) other than so much of that income as is income of an excepted trade within the meaning of section 21A. |
|
|
Taxes Consolidation Act, 1997 |
(a) income specified in section 21A(4), |
|
|
Taxes Consolidation Act, 1997 |
(c) income to which section 21A(3) does not apply by virtue of section 21B, |
|
|
Taxes Consolidation Act, 1997 |
(c) income to which section 21A(3) does not apply by virtue of section 21B, |
|
|
Taxes Consolidation Act, 1997 |
(2) Notwithstanding section 243, relevant trading charges on income paid by a company in an accounting period shall not be allowed as deductions against the total profits of the company for the accounting period. |
|
|
Taxes Consolidation Act, 1997 |
of the company for the accounting period as reduced by any amount set off against that income under section 396A. |
|
| Links to Section 243A (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(b) For the purposes of clause (a) “relevant trading charges on income” has the same meaning as in section 243A. |
|
|
Taxes Consolidation Act, 1997 |
“relevant trading charges on income” has the same meaning as in section 243A. |
|
|
Taxes Consolidation Act, 1997 |
(2) Where a company pays relevant trading charges on income in an accounting period and the amount so paid exceeds an amount equal to the aggregate of the amounts allowed as deductions against the income of the company for the accounting period in accordance with section 243A, then the company may claim relief under this section for the accounting period in respect of the excess. |
|
|
Taxes Consolidation Act, 1997 |
(4G) Where a loan to an investing company, to which subsection (2) applies, has been applied in lending to a company money which is used wholly and exclusively for the purposes of the trade of the company or of a connected company, the interest on the loan shall be treated for the purposes of Chapter 5 of Part 12 as relevant trading charges on income within the meaning of section 243A. |
|
|
Taxes Consolidation Act, 1997 |
(3) Subsections (5) to (8) of section 396 shall apply for the purposes of this section as they apply for the purposes of section 396(1), and relief shall not be given under this section in respect of a loss incurred in a trade so as to interfere with any relief
under
|
|
|
Taxes Consolidation Act, 1997 |
“relevant trading charges on income” and “relevant trading income” have the same meanings, respectively, as in section 243A; |
|
|
Taxes Consolidation Act, 1997 |
of the claimant company for its corresponding accounting period as reduced by any amounts allowed as deductions against that income under section 243A or set off against that income under section 396A. |
|
|
Taxes Consolidation Act, 1997 |
“relevant trading charges on income” has the same meaning as in section 243A; |
|
|
Taxes Consolidation Act, 1997 |
(a) the income of the company in accordance with section 243A or section 396A, |
|
|
Taxes Consolidation Act, 1997 |
(g) any amount which is an allowable deduction against relevant trading income by virtue of section 243A. |
|
|
Taxes Consolidation Act, 1997 |
“relevant trading income” has the same meaning as it has in section 243A; |
|
|
Taxes Consolidation Act, 1997 |
of the claimant company for its corresponding accounting period as reduced by any amounts allowed as deductions against that income under section 243A or set off against that income under section 396A. |
|
|
Taxes Consolidation Act, 1997 |
(i) relevant trading charges on income under section 243A, |
|