| Links from Section 318 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(e) where the event is a cessation referred to in section 274(2A)(b), the aggregate of— |
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Taxes Consolidation Act, 1997 |
(i) the residue of expenditure (within the meaning of section 277) incurred on the construction or refurbishment of the building or structure immediately before that event, and |
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| Links to Section 318 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(c) at or about the time of the discontinuance there occurs in relation to the machinery or plant any event mentioned in paragraphs (a) to (c) of section 318, not being a sale at less than open-market price other than a sale to which section 312 applies, |
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Taxes Consolidation Act, 1997 |
the amount of the net proceeds, compensation, receipts or insurance moneys mentioned in paragraphs (a) to (c) of section 318 which arise on the last-mentioned event shall be deemed to be an amount of sale, insurance, salvage or compensation moneys arising on the permanent discontinuance of the trade. |
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Taxes Consolidation Act, 1997 |
(b) for the purposes of the application of section 274 on the occurrence of any such event, there shall, notwithstanding anything to the contrary in section 318, be treated as arising in relation to that event sale, insurance, salvage or compensation moneys in an amount equal to the aggregate of— |
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Taxes Consolidation Act, 1997 |
(d) section 318, and |
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