| Links from Section 347 | ||
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| Links to Section 347 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(ii) a qualifying premises within the respective meanings assigned in sections 342, 345 (other than a building or structure to which paragraph (a)(v) of that meaning in that section applies), 346, 347, 348 and 349, or |
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Taxes Consolidation Act, 1997 |
(d) Where, in relation to the construction of, conversion into, refurbishment of, or, as the case may be, construction or refurbishment of a building or structure which complies with the requirements of subparagraphs (i), (ii) and (iii) of paragraph (c), being a qualifying premises within the meaning of section 346, 347, 348 or 349, where— |
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Taxes Consolidation Act, 1997 |
(I) conversion expenditure within the meaning of section 347, |
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Taxes Consolidation Act, 1997 |
and in respect of which a deduction has been given, or would on due claim being made be given, under section 347, 348 or 349, as the case may be. |
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Taxes Consolidation Act, 1997 |
(b) Notwithstanding paragraph (a), subsections (2) and (3) shall not apply in relation to so much (if any) of the capital expenditure incurred in the qualifying period on the refurbishment of the industrial building or structure as exceeds the amount of the deduction, or the aggregate amount of the deductions, which has been given, or which would on due claim being made be given, under section 347, 348 or 349, as the case may be, in respect of the conversion expenditure, the relevant expenditure or, as the case may be, the qualifying expenditure. |
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Taxes Consolidation Act, 1997 |
(I) conversion expenditure within the meaning of section 347, |
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Taxes Consolidation Act, 1997 |
and in respect of which a deduction has been given, or would on due claim being made be given, under section 347, 348 or 349, as the case may be. |
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Taxes Consolidation Act, 1997 |
(b) Notwithstanding paragraph (a), subsection (2) shall not apply in relation to so much (if any) of the capital expenditure incurred in the qualifying period on the refurbishment of the qualifying premises as exceeds the amount of the deduction, or the aggregate amount of the deductions, which has been given, or which would on due claim being made be given, under section 347, 348 or 349, as the case may be, in respect of the conversion expenditure, the relevant expenditure or, as the case may be, the qualifying expenditure. |
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Taxes Consolidation Act, 1997 |
(iii) section 346, 347 or 348, |
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