| Links from Section 267I | ||
|---|---|---|
| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(1) Where, apart from this section, section 238, 246(2) or 257 would apply to a payment of interest or royalties to which this Chapter applies, those sections shall not apply to that payment. |
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Taxes Consolidation Act, 1997 |
(1) Where, apart from this section, section 238, 246(2) or 257 would apply to a payment of interest or royalties to which this Chapter applies, those sections shall not apply to that payment. |
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|
Taxes Consolidation Act, 1997 |
(1) Where, apart from this section, section 238, 246(2) or 257 would apply to a payment of interest or royalties to which this Chapter applies, those sections shall not apply to that payment. |
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| Links to Section 267I (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(c) to which section 238 or 246(2) do not apply by virtue of
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|
Taxes Consolidation Act, 1997 |
(1) Sections 267G, 267H, 267I and 267J shall not apply to interest or royalties unless it can be shown that the payment of the interest or royalties was made for bona fide commercial reasons and does not form part of any arrangement or scheme of which the main purpose or one of the main purposes is avoidance of liability to income tax, corporation tax or capital gains tax. |
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|
Taxes Consolidation Act, 1997 |
(2) Sections 267G to 267I shall have effect in relation to a payment to which this section applies as if— |
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|
Taxes Consolidation Act, 1997 |
(3) Section 267K applies in relation to this section as it applies in relation to sections 267G to 267I. |
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