Link Report

This report lists all the outbound links from Section 267J under the heading Links from Section 267J.

Sections and schedules within TaxSource Total linking to Section 267J are listed under Links to Section 267J (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 Links in repealed sections of the legislation are not listed.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 267J
Act Linked to Context

Taxes Consolidation Act, 1997

sched24.html

(2) Where by virtue of subsection (1) a company is to be allowed credit for tax payable under the laws of a Member State other than the State, Schedule 24 shall apply for the purposes of that subsection as if that subsection were arrangements providing that the tax so payable shall be allowed as a credit against tax payable in the State.

Links to Section 267J (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0267K.html

(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.