| Links from Section 278 | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
(1) Except in the cases mentioned in this section, any allowance or charge made to or on a person under the preceding provisions of this Part shall be made to or on such person in taxing such person’s trade or, as the case may require, in charging such person’s income under Case V of Schedule D. |
|
|
Taxes Consolidation Act, 1997 |
(2) An industrial building allowance shall be made to a person by discharge or repayment of tax if such person’s interest in the
building or structure is subject to any lease when the expenditure is incurred or becomes subject to any lease before the
building or structure is first used for any purpose
|
|
|
Taxes Consolidation Act, 1997 |
(3) A writing-down allowance shall be made to a person for a chargeable period by means of discharge or repayment of tax if such person’s interest is subject to any lease at the end of that chargeable period or its basis period; but this subsection shall not apply as respects income chargeable under Case V of Schedule D. |
|
|
Taxes Consolidation Act, 1997 |
(4) A balancing allowance shall be made to a person by means of discharge or repayment of tax if such person’s interest is subject to any lease immediately before the event giving rise to the allowance; but this subsection shall not apply as respects income chargeable under Case V of Schedule D. |
|
|
Taxes Consolidation Act, 1997 |
(5) A balancing charge shall be made on a person under Case IV of Schedule D if such person’s interest is subject to any lease immediately before the event giving rise to the charge and the corresponding income is chargeable under that Case. |
|
|
Taxes Consolidation Act, 1997 |
(a) where the income (whether arising by means of rent or receipts in respect of premises or easements or otherwise) from the industrial building or structure in respect of the capital expenditure on which the allowance is given is chargeable under Case V of Schedule D, against income chargeable under that Case, |
|
|
Taxes Consolidation Act, 1997 |
(b) where the income (whether arising by means of rent or receipts in respect of premises or easements or otherwise) from the industrial building or structure in respect of the capital expenditure on which the allowance is given is chargeable under Case IV of Schedule D, against income chargeable under that Case, or |
|
|
Taxes Consolidation Act, 1997 |
(c) income chargeable under Case IV or V of Schedule D respectively which is the subject of a balancing charge. |
|
| Links to Section 278 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of the aggregate for that tax year, the part of that aggregate in respect of which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of the aggregate in respect of which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of the aggregate for that year, the part of that aggregate in respect of which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts. |
|
|
Taxes Consolidation Act, 1997 |
(e) section 278 shall apply as if in subsection (2) of that section “before the building or structure is first used as an industrial building or structure” were substituted for “before the building or structure is first used for any purpose”, and |
|
|
Taxes Consolidation Act, 1997 |
(e) section 278 shall apply as if in subsection (2) of that section “before the building or structure is first used as an industrial building or structure” were substituted for “before the building or structure is first used for any purpose”, and |
|
|
Taxes Consolidation Act, 1997 |
(b) section 278 shall apply with any modifications necessary to give effect to paragraph (a), and |
|