| Links from Section 291 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(b) An election under paragraph (a) shall be made in the return required to be made under section 951 for the accounting period of the company in which the expenditure is incurred and shall not be made later than 12 months from the end of the accounting period in which the capital expenditure, giving rise to the claim, is incurred. |
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| Links to Section 291 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(ca) computer software or a right to use or otherwise deal with computer software other than such software or such right construed in accordance with section 291(3), |
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