Link Report

This report lists all the outbound links from Section 290 under the heading Links from Section 290.

Sections and schedules within TaxSource Total linking to Section 290 are listed under Links to Section 290 (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 Links in repealed sections of the legislation are not listed.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 290
Act Linked to Context

Taxes Consolidation Act, 1997

sec0288.html

Where machinery or plant, in the case of which any of the events mentioned in section 288(1) has occurred, is replaced by the owner of the machinery or plant and a balancing charge is to be made on that owner by reason of that event, or but for this section a balancing charge would have been made on that owner by reason of that event, then, if by notice in writing to the inspector that owner so elects, the following provisions shall apply:

Links to Section 290 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sched18B.html

(4)Section 290 shall not apply in relation to balancing charges to which this paragraph applies.

Taxes Consolidation Act, 1997

sec0374.html

(5) In the application of section 290 to a case where the vehicle is the new machinery or plant referred to in that subsection, the expenditure shall be disregarded in so far as it exceeds the specified amount, but without prejudice to the application of subsections (1) to (4) to the vehicle.

Taxes Consolidation Act, 1997

sec0380L.html

(6) In the application of section 290 to a case where the vehicle is the new machinery referred to in that section, the expenditure shall be disregarded in so far as it exceeds—

Taxes Consolidation Act, 1997

sec0555.html

(3) The amount of capital allowances to be taken into account under this section in relation to a disposal includes any allowances to be made by reference to the event which is the disposal, and there shall be deducted from the amount of the allowances the amount of any balancing charge to which effect has been or is to be given by reference to the event which is the disposal, or any earlier event, and of any balancing charge to which effect might have been so given but for the making of an election under section 290.