Link Report

This report lists all the outbound links from Section 250 under the heading Links from Section 250.

Sections and schedules within TaxSource Total linking to Section 250 are listed under Links to Section 250 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 250
Act Linked to Context

Companies Act, 1963

index.html

“private company” has the meaning assigned to it by section 33 of the Companies Act, 1963.

Companies Act, 1963

sec0033.html

“private company” has the meaning assigned to it by section 33 of the Companies Act, 1963.

Taxes Consolidation Act, 1997

sec0009.html

“90 per cent subsidiary” has the meaning assigned to it by section 9;

Taxes Consolidation Act, 1997

sec0010.html

(a) any question whether a person is connected with another person shall be determined in accordance with section 10 (as it applies for the purposes of the Tax Acts) and paragraph (b),

Taxes Consolidation Act, 1997

sec0248.html

250 Extension of relief under section 248 to certain individuals in relation to loans applied in acquiring interest in certain companies.

Taxes Consolidation Act, 1997

sec0248.html

(2) Notwithstanding that an individual does not satisfy one or both of the conditions set out in paragraphs (a) and (b) of section 248(2), the individual shall be entitled to relief under section 248 for any interest paid on any loan to him or her applied for a purpose specified in section 248(1) if—

Taxes Consolidation Act, 1997

sec0248.html

(2) Notwithstanding that an individual does not satisfy one or both of the conditions set out in paragraphs (a) and (b) of section 248(2), the individual shall be entitled to relief under section 248 for any interest paid on any loan to him or her applied for a purpose specified in section 248(1) if—

Taxes Consolidation Act, 1997

sec0248.html

(2) Notwithstanding that an individual does not satisfy one or both of the conditions set out in paragraphs (a) and (b) of section 248(2), the individual shall be entitled to relief under section 248 for any interest paid on any loan to him or her applied for a purpose specified in section 248(1) if—

Taxes Consolidation Act, 1997

sec0248.html

(i) both a company referred to in paragraph (a)(i) of section 248(1) and a company in relation to which the individual was a full-time employee, part-time employee, full-time director or part-time director during the period taken as a whole from the application of the proceeds of the loan until the interest was paid, or

Taxes Consolidation Act, 1997

sec0248.html

(ii) both a company referred to in paragraph (a)(ii) of section 248(1) and a private company in relation to which, or in relation to any company which would be regarded as connected with it for the purposes of section 248, the individual was during that period a full-time director or a full-time employee,

Taxes Consolidation Act, 1997

sec0248.html

(ii) both a company referred to in paragraph (a)(ii) of section 248(1) and a private company in relation to which, or in relation to any company which would be regarded as connected with it for the purposes of section 248, the individual was during that period a full-time director or a full-time employee,

Taxes Consolidation Act, 1997

sec0248.html

(e) a company other than a private company shall be deemed to be a company referred to in section 248(1)(a)(i) if it is a holding company and is resident in the State, and

Taxes Consolidation Act, 1997

sec0411.html

“holding company” has the same meaning as in section 411;

Links to Section 250 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sched12A.html

“full-time director” has the same meaning as in section 250;

Taxes Consolidation Act, 1997

sched25B.html

Section 248 (relief for interest paid on loans used to acquire an interest in a company) as extended by section 250 (extension of relief under section 248 to certain individuals in relation to loans applied in acquiring interest in certain companies).

Taxes Consolidation Act, 1997

sched25B.html

The amount of any payment of interest by the individual in the tax year, being interest eligible for relief under section 248 as extended by section 250 for the tax year in which the interest is paid, which is deducted from or set off against the income of the individual for that year.

Taxes Consolidation Act, 1997

sec0122.html

(b) For the purposes of this section, a person shall be regarded as connected with another person if such person would be so regarded for the purposes of section 250.

Taxes Consolidation Act, 1997

sec0250A.html

“specified provisions” means section 248 and that section as extended by section 250.

Taxes Consolidation Act, 1997

sec0251.html

Notwithstanding sections 248 and 250, relief shall not be given under either section in respect of any payment of interest on any loan applied in acquiring shares (being shares forming part of the ordinary share capital of a company) issued—

Taxes Consolidation Act, 1997

sec0252.html

“the principal section” means section 248 as extended by section 250;

Taxes Consolidation Act, 1997

sec0591.html

“full-time director”, “full-time employee”, “part-time director” and “part-time employee” have the same meanings respectively as in section 250;