| Links from Section 267N | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
“specified person” has the meaning assigned to it by section 110 as if a reference in the definition of “specified person” in that section— |
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Taxes Consolidation Act, 1997 |
“charges on income” has the same meaning as in section 243; |
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Taxes Consolidation Act, 1997 |
“relevant deposit”, “relevant deposit taker” and “relevant interest” have, respectively, the meanings assigned to them by section 256; |
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Taxes Consolidation Act, 1997 |
“asset” has the same meaning as in section 532; |
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Taxes Consolidation Act, 1997 |
“financial institution” has the same meaning as in section 891B; |
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Value-Added Tax Consolidation Act 2010 |
(ii) a refund of value-added tax under an order under section 103 of that Act, |
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Value-Added Tax Consolidation Act 2010 |
(i) a deduction under Chapter 1 of Part 8 of the Value-Added Tax Consolidation Act 2010, or |
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| Links to Section 267N (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(2) Acquisitions and disposals of an asset by the finance undertaking for the purpose of a credit transaction, within the meaning of paragraph (a) or (b) of the definition of “credit transaction” in section 267N shall, where the finance undertaking is carrying on a trade which consists of or includes specified financial transactions, be regarded as made in the course of that trade. |
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|
Taxes Consolidation Act, 1997 |
(3) The borrower shall not be treated as having incurred a loss, for any purpose of the Tax Acts, on the disposal of the asset in the circumstances referred to in paragraph (b)(ii) of the definition of “credit transaction” in section 267N. |
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Taxes Consolidation Act, 1997 |
(5) Where an asset is acquired by a borrower under a credit transaction, in the circumstances referred to in paragraph (c)(i) of the definition of “credit transaction” in section 267N, the borrower shall be deemed to have acquired the full interest in that asset for the purpose of claiming any allowance under Part 9, section 670, Part 29 or any other provision of the Tax Acts relating to the making of allowances in accordance with Part 9. |
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Taxes Consolidation Act, 1997 |
(6) The disposal of the borrower’s interest in the asset to the financial undertaking, in the circumstances referred to in paragraph (c)(ii) of the definition of “credit transaction” in section 267N, shall not be construed as an event giving rise to an allowance or charge, as the case may be, within the meaning of section 274 or 288. |
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Taxes Consolidation Act, 1997 |
(7) The acquisition of an asset by the borrower, in the circumstances referred to in paragraph (c)(III) of the definition of “credit transaction” in section 267N, shall not be construed as expenditure on an asset for the purpose of claiming any allowance under Part 9, section 670, Part 29 or any other provision of the Tax Acts relating to the making of allowances in accordance with Part 9. |
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