| Links from Section 323 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(a) apart from this section is not an industrial building or structure within the meaning of section 268(1), and |
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Taxes Consolidation Act, 1997 |
(i) as if a qualifying premises were, at all times at which it is a qualifying premises, a building or structure in respect of which an allowance is to be made for the purposes of income tax or corporation tax, as the case may be, under Chapter 1 of Part 9 by reason of its use for a purpose specified in section 268(1)(a), and |
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Taxes Consolidation Act, 1997 |
(i) as if a qualifying premises were, at all times at which it is a qualifying premises, a building or structure in respect of which an allowance is to be made for the purposes of income tax or corporation tax, as the case may be, under Chapter 1 of Part 9 by reason of its use for a purpose specified in section 268(1)(a), and |
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Taxes Consolidation Act, 1997 |
(i) as if a qualifying premises were, at all times at which it is a qualifying premises, a building or structure in respect of which an allowance is to be made for the purposes of income tax or corporation tax, as the case may be, under Chapter 1 of Part 9 by reason of its use for a purpose specified in section 268(1)(a), and |
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Taxes Consolidation Act, 1997 |
(3) (a) For the purposes of the application, by subsection (2), of sections 271 and 273 in relation to capital expenditure incurred in the specified period on the construction of a qualifying premises— |
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Taxes Consolidation Act, 1997 |
(i) section 271 shall apply as if— |
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Taxes Consolidation Act, 1997 |
(3) (a) For the purposes of the application, by subsection (2), of sections 271 and 273 in relation to capital expenditure incurred in the specified period on the construction of a qualifying premises— |
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Taxes Consolidation Act, 1997 |
(ii) section 273 shall apply as if— |
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Taxes Consolidation Act, 1997 |
(4) Notwithstanding section 274(1), no balancing charge shall be made in relation to a qualifying premises by reason of any of the events specified in that section which occurs— |
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Taxes Consolidation Act, 1997 |
(b) in a case where section 276 applies, more than 13 years after the capital expenditure on refurbishment of the qualifying premises was incurred. |
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| Links to Section 323 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(a) in section 323(5) by deleting “determined by the inspector, according to the best of the inspector’s knowledge and judgement, to be” and “and any amount which by virtue of this subsection is determined by the inspector may be amended by the Appeal Commissioners or by the Circuit Court on the hearing or the rehearing of an appeal against that determination”, |
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Taxes Consolidation Act, 1997 |
Section 323 (capital allowances in relation to the construction of certain commercial premises). |
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Taxes Consolidation Act, 1997 |
(a) the aggregate amount of allowances (including balancing allowances) made to the individual for the tax year under Chapter 1 of Part 9 as that Chapter is applied by section 323, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, or |
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Taxes Consolidation Act, 1997 |
(c) the 31st day of December, 1999, for the purposes of section 323; but where, in relation to the construction of a qualifying premises within the meaning of that section, at least 51 per cent of the total capital expenditure which is incurred on the construction of the premises is incurred before the 1st day of January, 2000, the reference in this paragraph to the 31st day of December, 1999, shall be construed as a reference to the 30th day of June, 2000. |
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Taxes Consolidation Act, 1997 |
(iii) the 31st day of December, 1999, for the purposes of section 323; but where, in relation to the construction of a qualifying premises within the meaning of that section, at least 51 per cent of the total capital expenditure which is incurred on the construction of the premises is incurred before the 1st day of January, 2000, the reference in this subparagraph to the 31st day of December, 1999, shall be construed as a reference to the 30th day of June, 2000, |
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Taxes Consolidation Act, 1997 |
(II) in respect of which an allowance is to be made, or, as respects rent payable under a qualifying lease entered into on or after the 18th day of April, 1991, will by virtue of section 279 be made, for the purposes of income tax or corporation tax, as the case may be, under Chapter 1 of Part 9 by virtue of section 323, and |
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Taxes Consolidation Act, 1997 |
(a) by section 323, 331, 332, 341, 342, 343, 344, 352, 353, 372C, 372D, 372M, 372N, 372V, 372W,
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Taxes Consolidation Act, 1997 |
(a) by section 323, 331, 332, 341, 342, 343, 344, 352, 353, 372C, 372D, 372M, 372N, 372V, 372W,
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