No 39 of 1997, Section 315, Link Report

Links from Section 315
Act	Linked to	Context
Corporation Tax Act, 1976	index.html	(1) Where an event occurs which gives rise, or would but for this section give rise, to a balancing allowance or balancing charge in respect of any property to or on a company in relation to which a certificate under section 374(2) of the Income Tax Act, 1967, or section 70(2) of the Corporation Tax Act, 1976, has been given, then, whether the certificate is still in force or not, this section shall apply.
Corporation Tax Act, 1976	index.html	(2) Where the property has been used by the company exclusively for the purposes of its 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, no balancing allowance or balancing charge shall be made.
Corporation Tax Act, 1976	sec0070.html	(1) Where an event occurs which gives rise, or would but for this section give rise, to a balancing allowance or balancing charge in respect of any property to or on a company in relation to which a certificate under section 374(2) of the Income Tax Act, 1967, or section 70(2) of the Corporation Tax Act, 1976, has been given, then, whether the certificate is still in force or not, this section shall apply.
Income Tax Act, 1967	index.html	(1) Where an event occurs which gives rise, or would but for this section give rise, to a balancing allowance or balancing charge in respect of any property to or on a company in relation to which a certificate under section 374(2) of the Income Tax Act, 1967, or section 70(2) of the Corporation Tax Act, 1976, has been given, then, whether the certificate is still in force or not, this section shall apply.
Income Tax Act, 1967	index.html	(2) Where the property has been used by the company exclusively for the purposes of its 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, no balancing allowance or balancing charge shall be made.
Income Tax Act, 1967	sec0374.html	(1) Where an event occurs which gives rise, or would but for this section give rise, to a balancing allowance or balancing charge in respect of any property to or on a company in relation to which a certificate under section 374(2) of the Income Tax Act, 1967, or section 70(2) of the Corporation Tax Act, 1976, has been given, then, whether the certificate is still in force or not, this section shall apply.
Links to Section 315 (from within TaxSource Total)
None

Corporation Tax Act, 1976

(1) Where an event occurs which gives rise, or would but for this section give rise, to a balancing allowance or balancing charge in respect of any property to or on a company in relation to which a certificate under section 374(2) of the Income Tax Act, 1967, or section 70(2) of the Corporation Tax Act, 1976, has been given, then, whether the certificate is still in force or not, this section shall apply.

Corporation Tax Act, 1976

index.html

(2) Where the property has been used by the company exclusively for the purposes of its 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, no balancing allowance or balancing charge shall be made.

Corporation Tax Act, 1976

sec0070.html

(1) Where an event occurs which gives rise, or would but for this section give rise, to a balancing allowance or balancing charge in respect of any property to or on a company in relation to which a certificate under section 374(2) of the Income Tax Act, 1967, or section 70(2) of the Corporation Tax Act, 1976, has been given, then, whether the certificate is still in force or not, this section shall apply.

Income Tax Act, 1967

index.html

(1) Where an event occurs which gives rise, or would but for this section give rise, to a balancing allowance or balancing charge in respect of any property to or on a company in relation to which a certificate under section 374(2) of the Income Tax Act, 1967, or section 70(2) of the Corporation Tax Act, 1976, has been given, then, whether the certificate is still in force or not, this section shall apply.

Income Tax Act, 1967

index.html

(2) Where the property has been used by the company exclusively for the purposes of its 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, no balancing allowance or balancing charge shall be made.

Income Tax Act, 1967

sec0374.html

(1) Where an event occurs which gives rise, or would but for this section give rise, to a balancing allowance or balancing charge in respect of any property to or on a company in relation to which a certificate under section 374(2) of the Income Tax Act, 1967, or section 70(2) of the Corporation Tax Act, 1976, has been given, then, whether the certificate is still in force or not, this section shall apply.