| Links from Section 324 | ||
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Dublin Docklands Development Authority Act, 1997 |
(i) in the case of a qualifying premises within an area or areas included in the definition of “the Custom House Docks Area” by virtue of being described in an order of the Minister for Finance made under section 322(2), an agreement in writing or a contract in writing to secure the development of the building or structure, which comprises the qualifying premises or in which the qualifying premises is located, was entered into in the specified period, but by 2 December 1998, with the Dublin Docklands Development Authority (within the meaning of section 14 of the Dublin Docklands Development Authority Act, 1997), or |
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Dublin Docklands Development Authority Act, 1997 |
(i) in the case of a qualifying premises within an area or areas included in the definition of “the Custom House Docks Area” by virtue of being described in an order of the Minister for Finance made under section 322(2), an agreement in writing or a contract in writing to secure the development of the building or structure, which comprises the qualifying premises or in which the qualifying premises is located, was entered into in the specified period, but by 2 December 1998, with the Dublin Docklands Development Authority (within the meaning of section 14 of the Dublin Docklands Development Authority Act, 1997), or |
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Taxes Consolidation Act, 1997 |
“lease”, “lessee”, “lessor” and “rent” have the same meanings respectively as in Chapter 8 of Part 4; |
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Taxes Consolidation Act, 1997 |
“lease”, “lessee”, “lessor” and “rent” have the same meanings respectively as in Chapter 8 of Part 4; |
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Taxes Consolidation Act, 1997 |
(i) (I) which is an industrial building or structure within the meaning of section 268(1), and in respect of which capital expenditure is incurred in the specified period for 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, or |
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Taxes Consolidation Act, 1997 |
(i) (I) which is an industrial building or structure within the meaning of section 268(1), and in respect of which capital expenditure is incurred in the specified period for 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, or |
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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 |
but, as respects rent payable under a qualifying lease entered into on or after the 6th day of May, 1993, where capital expenditure is incurred in the specified period on the refurbishment of 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, the building or structure shall not be regarded as a qualifying premises unless the total amount of the expenditure so incurred is not less than an amount equal to 10 per cent of the market value of the building or structure immediately before that expenditure is incurred; |
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Taxes Consolidation Act, 1997 |
(i) (I) which is an industrial building or structure within the meaning of section 268(1), and in respect of which capital expenditure is incurred in the specified period for 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, or |
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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 |
but, as respects rent payable under a qualifying lease entered into on or after the 6th day of May, 1993, where capital expenditure is incurred in the specified period on the refurbishment of 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, the building or structure shall not be regarded as a qualifying premises unless the total amount of the expenditure so incurred is not less than an amount equal to 10 per cent of the market value of the building or structure immediately before that expenditure is incurred; |
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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 |
(i) in the case of a qualifying premises within an area or areas included in the definition of “the Custom House Docks Area” by virtue of being described in an order of the Minister for Finance made under section 322(2), an agreement in writing or a contract in writing to secure the development of the building or structure, which comprises the qualifying premises or in which the qualifying premises is located, was entered into in the specified period, but by 2 December 1998, with the Dublin Docklands Development Authority (within the meaning of section 14 of the Dublin Docklands Development Authority Act, 1997), or |
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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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| Links to Section 324 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
Section 324 (double rent allowance in respect of rent paid for certain business premises). |
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Taxes Consolidation Act, 1997 |
Where any further deduction is given to the individual for the tax year under section 324(2), the amount by which that deduction reduces the amount of the individual’s profits or gains to be charged to tax under Case I or Case II of Schedule D. |
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Taxes Consolidation Act, 1997 |
To the extent that any loss or any part of a loss sustained by the individual in the tax year is referable to a further deduction given to the individual under section 324, 333, 345, 354 or paragraph 13 of Schedule 32, the amount of the loss or any portion of the loss that is so referable in respect of which relief is given to the individual for the tax year under section 381 less any amount of such loss as is carried forward under section 382. |
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Taxes Consolidation Act, 1997 |
DR is the aggregate of the amounts of the further deductions the individual was entitled to under sections 324, 333, 345, 354 and paragraph 13 of Schedule 32 in respect of the trade or profession for the tax year 2006 and the 3 preceding tax years, but the amount in respect of each year to be included in the aggregate shall not exceed an amount determined by the formula— |
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Taxes Consolidation Act, 1997 |
“specified deduction” means the deduction referred to in section 324(2), 333(2), 345(3), 354(3), 370(3), 372E(3) or 372O(3) as the “second-mentioned deduction” or in paragraph 13 of Schedule 32 as the “further deduction”; |
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Taxes Consolidation Act, 1997 |
(a) the
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Taxes Consolidation Act, 1997 |
(i) the
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Taxes Consolidation Act, 1997 |
(c) a further deduction due under section 324, 333, 345, 354 or paragraph 13 of Schedule 32 for a tax year shall only be given effect for that year after effect is given to any other deduction the individual is entitled to for that year in computing the amount of the individual’s profits or gains to be charged to tax for that year under Case I or II of Schedule D. |
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Taxes Consolidation Act, 1997 |
(i) in respect of double rent allowance under section 324(2), 333(2), 345(3) or 354(3), |
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Taxes Consolidation Act, 1997 |
(A) in respect of double rent allowance under section 324(2), 333(2), 345(3) or 354(3), |
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Taxes Consolidation Act, 1997 |
(I) in respect of double rent allowance under section 324(2), 333(2), 345(3) or 354(3), |
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Taxes Consolidation Act, 1997 |
(1) For the purposes of this section and subject to subsections (2) to (4), the acquisition expenses for any period of an assurance company carrying on life assurance business shall be such of the following expenses of management, including commissions (in whatever manner described) and excluding any payment of rent in respect of which a deduction is to be made twice by virtue of section 324, 333 or 345 in the computation of profits or gains, as are for that period attributable to the company’s life assurance business (excluding pension business and general annuity business)— |
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