| Links from Section 276 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
276 Application of sections 272 and 274 in relation to capital expenditure on refurbishment. |
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Taxes Consolidation Act, 1997 |
(2) Notwithstanding any other provision of the Tax Acts, where on or after the 6th day of April, 1991, any capital expenditure has been incurred on the refurbishment of a building or structure in respect of which an allowance is to be made for the purposes of income tax or corporation tax, as the case may be, under this Chapter, sections 272 and 274 shall apply as if “the capital expenditure on refurbishment of the building or structure was incurred” were substituted for “the building or structure was first used” in each place where it occurs in sections 272(4) and 274(1)(b). |
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Taxes Consolidation Act, 1997 |
(2) Notwithstanding any other provision of the Tax Acts, where on or after the 6th day of April, 1991, any capital expenditure has been incurred on the refurbishment of a building or structure in respect of which an allowance is to be made for the purposes of income tax or corporation tax, as the case may be, under this Chapter, sections 272 and 274 shall apply as if “the capital expenditure on refurbishment of the building or structure was incurred” were substituted for “the building or structure was first used” in each place where it occurs in sections 272(4) and 274(1)(b). |
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Taxes Consolidation Act, 1997 |
276 Application of sections 272 and 274 in relation to capital expenditure on refurbishment. |
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Taxes Consolidation Act, 1997 |
(2) Notwithstanding any other provision of the Tax Acts, where on or after the 6th day of April, 1991, any capital expenditure has been incurred on the refurbishment of a building or structure in respect of which an allowance is to be made for the purposes of income tax or corporation tax, as the case may be, under this Chapter, sections 272 and 274 shall apply as if “the capital expenditure on refurbishment of the building or structure was incurred” were substituted for “the building or structure was first used” in each place where it occurs in sections 272(4) and 274(1)(b). |
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Taxes Consolidation Act, 1997 |
(2) Notwithstanding any other provision of the Tax Acts, where on or after the 6th day of April, 1991, any capital expenditure has been incurred on the refurbishment of a building or structure in respect of which an allowance is to be made for the purposes of income tax or corporation tax, as the case may be, under this Chapter, sections 272 and 274 shall apply as if “the capital expenditure on refurbishment of the building or structure was incurred” were substituted for “the building or structure was first used” in each place where it occurs in sections 272(4) and 274(1)(b). |
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| Links to Section 276 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(b) in a case where section 276 applies, more than 13 years after the capital expenditure on refurbishment of the qualifying premises was incurred. |
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Taxes Consolidation Act, 1997 |
(b) in a case where section 276 applies, more than 13 years after the capital expenditure on refurbishment of the building or structure was incurred. |
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Taxes Consolidation Act, 1997 |
(b) in a case where section 276 applies, more than 13 years after the capital expenditure on refurbishment of the qualifying premises was incurred. |
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Taxes Consolidation Act, 1997 |
(b) in a case where section 276 applies, more than 13 years after the capital expenditure on refurbishment of the building or structure was incurred. |
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Taxes Consolidation Act, 1997 |
(b) in a case where section 276 applies, more than 13 years after the capital expenditure on refurbishment of the qualifying premises was incurred. |
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Taxes Consolidation Act, 1997 |
(b) in a case where section 276 applies, more than 13 years after the capital expenditure on refurbishment of the qualifying building was incurred. |
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Taxes Consolidation Act, 1997 |
(b) in a case where section 276 applies, more than 13 years after the capital expenditure on refurbishment of the multi-storey car park was incurred. |
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Taxes Consolidation Act, 1997 |
(b) in a case where section 276 applies, more than 11 years after the capital expenditure on refurbishment of the qualifying premises was incurred. |
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Taxes Consolidation Act, 1997 |
(b) in a case where section 276 applies, more than 13 years after the capital expenditure on refurbishment of the building or structure was incurred. |
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Taxes Consolidation Act, 1997 |
(b) in a case where section 276 applies, more than 13 years after the capital expenditure on refurbishment of the qualifying premises was incurred. |
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Taxes Consolidation Act, 1997 |
(b) in a case where section 276 applies, more than 13 years after the capital expenditure on refurbishment of the building or structure was incurred. |
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Taxes Consolidation Act, 1997 |
(b) in a case where section 276 applies, more than 13 years after the capital expenditure on refurbishment of the qualifying premises was incurred. |
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Taxes Consolidation Act, 1997 |
(b) in a case where section 276 applies, more than 13 years after the capital expenditure on refurbishment of the building or structure was incurred. |
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Taxes Consolidation Act, 1997 |
(b) in a case where section 276 applies, more than 13 years after the capital expenditure on refurbishment of the qualifying premises was incurred. |
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Taxes Consolidation Act, 1997 |
(b) in a case where section 276 applies, more than 13 years after the capital expenditure on refurbishment of the
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Taxes Consolidation Act, 1997 |
(b) in a case where section 276 applies, more than 13 years after the capital expenditure on refurbishment of the qualifying premises was incurred. |
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Taxes Consolidation Act, 1997 |
(b) in a case where section 276 applies, more than 10 years after the qualifying expenditure on refurbishment of the qualifying premises was incurred. |
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