| Links from Section 296 | ||
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| Act | Linked to | Context |
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Corporation Tax Act, 1976 |
(c) during which the trade was carried on by the person in such circumstances that, otherwise than by virtue of Chapter I of Part XXV of the Income Tax Act, 1967, or Part V of the Corporation Tax Act, 1976, the full amount of the profits or gains of the trade was not liable to be charged to tax, |
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Corporation Tax Act, 1976 |
(e) for which the tax payable in respect of the profits of the trade was reduced by virtue of Chapter III or IV of Part XXV of the Income Tax Act, 1967, or Part IV of the Corporation Tax Act, 1976. |
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Corporation Tax Act, 1976 |
(b) that the trade had at no time consisted wholly or partly of exempted trading operations within the meaning of Chapter I of Part XXV of the Income Tax Act, 1967, or Part V of the Corporation Tax Act, 1976, |
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Income Tax Act, 1967 |
(c) during which the trade was carried on by the person in such circumstances that, otherwise than by virtue of Chapter I of Part XXV of the Income Tax Act, 1967, or Part V of the Corporation Tax Act, 1976, the full amount of the profits or gains of the trade was not liable to be charged to tax, |
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Income Tax Act, 1967 |
(d) for which the whole or a part of the tax chargeable in respect of the profits of the trade was not payable by virtue of Chapter II of Part XXV of the Income Tax Act, 1967, or |
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Income Tax Act, 1967 |
(e) for which the tax payable in respect of the profits of the trade was reduced by virtue of Chapter III or IV of Part XXV of the Income Tax Act, 1967, or Part IV of the Corporation Tax Act, 1976. |
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Income Tax Act, 1967 |
(b) that the trade had at no time consisted wholly or partly of exempted trading operations within the meaning of Chapter I of Part XXV of the Income Tax Act, 1967, or Part V of the Corporation Tax Act, 1976, |
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Taxes Consolidation Act, 1997 |
(4) In the case of a company (within the meaning of section 4(1)), subsection (3)(a) shall not alter the periods which are to be taken as chargeable periods but, if during any time after the 5th day of April, 1976, and after the company acquired the machinery or plant, the company has not been within the charge to corporation tax, any year of assessment or part of a year of assessment falling within that time shall be taken as a chargeable period as if it had been an accounting period of the company. |
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Taxes Consolidation Act, 1997 |
(5) Nothing in this section shall affect section 288(4). |
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| Links to Section 296 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(I)section 296 shall not apply as respects any accounting period of a company in which the company is subject to tonnage tax, |
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Taxes Consolidation Act, 1997 |
(II) where the event occurs at a time when the company is subject to tonnage tax, the amount of the capital expenditure of the company still unallowed at the time of the event shall, notwithstanding section 296, be the amount of the capital expenditure of the company on the provision of the machinery or plant which was still unallowed at the time the company’s election into tonnage tax had effect, and |
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Taxes Consolidation Act, 1997 |
(i)section 296 shall not apply as respects any accounting period of the company in which the asset is used wholly and exclusively for the purposes of the company’s tonnage tax trade, |
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Taxes Consolidation Act, 1997 |
(ii) where the event occurs at a time when the asset is so used, the amount of the capital expenditure of the company still unallowed at the time of the event shall, notwithstanding section 296, be the amount of the capital expenditure of the company on the provision of the machinery or plant which was still unallowed at the time the asset began to be so used, and |
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