| Links from Section 286 | ||
|---|---|---|
| Act | Linked to | Context |
|
Road Traffic Act, 1961 |
“short-term hire”, in relation to a car and subject to paragraph (b), means the hire of the car to a person under a hire-drive agreement (within the meaning of section 3 of the Road Traffic Act, 1961) for a continuous period which does not exceed 8 weeks. |
|
|
Road Traffic Act, 1961 |
“short-term hire”, in relation to a car and subject to paragraph (b), means the hire of the car to a person under a hire-drive agreement (within the meaning of section 3 of the Road Traffic Act, 1961) for a continuous period which does not exceed 8 weeks. |
|
|
S.I. No. 191 of 1963 |
(ii) the carriage of members of the public while the car is a licensed public hire vehicle fitted with a taximeter in accordance with the Road Traffic (Public Service Vehicles) Regulations, 1963 (S.I. No. 191 of 1963); |
|
|
Taxes Consolidation Act, 1997 |
(2) In determining what capital allowances are to be made to a person for any chargeable period in taxing a trade which consists of or includes the carrying on of qualifying purposes, section 284 shall apply to a car which as respects that period has been used by the person for qualifying purposes as if the reference in subsection (2)(a)(ii) of that section to 20 per cent were a reference to 40 per cent. |
|
| Links to Section 286 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(ii) machinery or plant to which paragraph (a)(ii) relates, other than a car within the meaning of section 286 used for qualifying purposes within the meaning of that section, |
|
|
Taxes Consolidation Act, 1997 |
(ii) machinery or plant which consists of a car within the meaning of section 286, used for qualifying purposes, within the meaning of that section, or |
|
|
Taxes Consolidation Act, 1997 |
(a) section 284(2)(a)(ii), as applied by section 286(2), or |
|
|
Taxes Consolidation Act, 1997 |
(1) The preceding provisions of this Chapter (other than sections 283, 285 and 286) shall, with any necessary modifications, apply in relation to professions, employments and offices as they apply in relation to trades. |
|