Links from Section 372AB | ||
---|---|---|
Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(c) as respects any such area so described in the order, the definition of “qualifying period” in section 372AAand section 372AL shall be construed as a reference to such period as shall be specified in the order in relation to that area; but no such period specified in the order shall commence before— |
|
Taxes Consolidation Act, 1997 |
(A) where subsection (1A) of section 372AA applies, end after 31 December 2006, or |
|
Taxes Consolidation Act, 1997 |
(B) where subsections (1A) and (3) of section 372AA apply, end after 31 July 2008, |
|
Taxes Consolidation Act, 1997 |
(4) Notwithstanding an order under subsection (1), the granting of relief by virtue of any provision of
|
|
Taxes Consolidation Act, 1997 |
(i) for the purposes of section 372AC, that area or those areas shall be a qualifying area for the purposes of one or more of the following— |
|
Taxes Consolidation Act, 1997 |
(i) in the case of sections 372AC and 372AD,
|
|
Taxes Consolidation Act, 1997 |
(I) in the case of sections 372AC and 372AD— |
|
Taxes Consolidation Act, 1997 |
(ii) for the purposes of section 372AD— |
|
Taxes Consolidation Act, 1997 |
(i) in the case of sections 372AC and 372AD,
|
|
Taxes Consolidation Act, 1997 |
(I) in the case of sections 372AC and 372AD— |
|
Taxes Consolidation Act, 1997 |
(c) as respects any such area so described in the order, the definition of “qualifying period” in section 372AAand section 372AL shall be construed as a reference to such period as shall be specified in the order in relation to that area; but no such period specified in the order shall commence before— |
|
Taxes Consolidation Act, 1997 |
(A) where subsection (1A) of section 372AL applies, end after 31 December 2006, or |
|
Taxes Consolidation Act, 1997 |
(B) where subsections (1A) and (3) of section 372AL apply, end after 31 July 2008. |
|
Taxes Consolidation Act, 1997 |
(ba) where such an area or areas is or are to be a qualifying area for the purposes of section 372AP, that section shall apply in relation to that area or those areas in so far as that section relates to one or more of the following: |
|
Taxes Consolidation Act, 1997 |
(iii) for the purposes of section 372AR, that area or those areas may be a qualifying area for the purposes of one or more of the following— |
|
Links to Section 372AB (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
“qualifying area” means an area or areas specified as a qualifying area under section 372AB; |
|
Taxes Consolidation Act, 1997 |
“qualifying period” means, subject to section 372AB, the period commencing on 6 April 2001 and ending on— |
|
Taxes Consolidation Act, 1997 |
“qualifying town area” means an area or areas specified as a qualifying area under section 372AB; |
|
Taxes Consolidation Act, 1997 |
(e) a qualifying town area, means, subject to section 372AB, the period commencing on 1 April 2000
|
|
Taxes Consolidation Act, 1997 |
(8) Without prejudice to the generality of subsections (2) to (5), any reference in an order made under section 372AB(1) to section 372AE, 372AF, 372AG or 372AH shall, as on and from the date of the passing of the Finance act, 2002, be construed respectively as if it were a reference to— |