No 39 of 1997, Section 378, Link Report

Links from Section 378
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0268.html#part9	(2) Where a person, having incurred capital expenditure on the provision of a vehicle to which this Part applies under a contract providing that such person shall or may become the owner of the vehicle on the performance of the contract, ceases to be entitled to the benefit of the contract without becoming the owner of the vehicle, that expenditure shall, in so far as it relates to the vehicle, be disregarded for the purposes of Chapter 2 of Part 9 and in determining what amount (if any) is allowable as mentioned in section 375.
Taxes Consolidation Act, 1997	sec0283.html#part9-chap2	(2) Where a person, having incurred capital expenditure on the provision of a vehicle to which this Part applies under a contract providing that such person shall or may become the owner of the vehicle on the performance of the contract, ceases to be entitled to the benefit of the contract without becoming the owner of the vehicle, that expenditure shall, in so far as it relates to the vehicle, be disregarded for the purposes of Chapter 2 of Part 9 and in determining what amount (if any) is allowable as mentioned in section 375.
Taxes Consolidation Act, 1997	sec0375.html	(2) Where a person, having incurred capital expenditure on the provision of a vehicle to which this Part applies under a contract providing that such person shall or may become the owner of the vehicle on the performance of the contract, ceases to be entitled to the benefit of the contract without becoming the owner of the vehicle, that expenditure shall, in so far as it relates to the vehicle, be disregarded for the purposes of Chapter 2 of Part 9 and in determining what amount (if any) is allowable as mentioned in section 375.
Taxes Consolidation Act, 1997	sec0377.html	(3) Where subsection (2) applies, all payments made under the contract shall be treated for tax purposes (including in particular for the purposes of section 377) as expenditure incurred on the hiring of the vehicle otherwise than by means of hire-purchase.
Links to Section 378 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0373.html	(ii) as respects subsections (2) and (3) of section 378 and section 379, expenditure where the contract of hire-purchase or for purchase by instalments was entered into before that day;
Taxes Consolidation Act, 1997	sec0373.html	(ii) as respects subsections (2) and (3) of section 378 and section 379, expenditure under a contract entered into on or before that day;
Taxes Consolidation Act, 1997	sec0373.html	(ii) as respects subsections (2) and (3) of section 378 and section 379, expenditure under a contract entered into before that day;
Taxes Consolidation Act, 1997	sec0373.html	(ii) as respects subsections (2) and (3) of section 378 and section 379, expenditure under a contract entered into before that day;
Taxes Consolidation Act, 1997	sec0373.html	(ii) as respects subsections (2) and (3) of section 378 and section 379, expenditure under a contract entered into before that day;
Taxes Consolidation Act, 1997	sec0373.html	(ii) as respects subsections (2) and (3) of section 378 and section 379, expenditure under a contract entered into before that day;
Taxes Consolidation Act, 1997	sec0373.html	(ii) as respects subsections (2) and (3) of section 378 and section 379, expenditure incurred under a contract entered into before that day;
Taxes Consolidation Act, 1997	sec0373.html	(ii) as respects subsections (2) and (3) of section 378 and section 379, expenditure incurred under a contract entered into before that day;
Taxes Consolidation Act, 1997	sec0380.html	(1) Sections 374, 375 and 377, subsections (2) and (3) of section 378 and section 379 shall not apply where a vehicle is provided or hired, wholly or mainly, for the purpose of hire to or the carriage of members of the public in the ordinary course of trade.
Taxes Consolidation Act, 1997	sec0380.html	(2) Sections 374 and 375, subsections (2) and (3) of section 378 and section 379 shall not apply in relation to a vehicle provided by a person who is a manufacturer of a vehicle to which this Part applies, or of parts or accessories for such a vehicle, if the person shows that the vehicle was provided solely for the purpose of testing the vehicle or parts or accessories for such vehicle; but, if during the period of 5 years beginning with the time when the vehicle was provided, such person puts it to any substantial extent to a use which does not serve that purpose only, this subsection shall be deemed not to have applied in relation to the vehicle.
Taxes Consolidation Act, 1997	sec0380.html	(3) (a) There shall be made all such additional assessments and adjustments of assessments as may be necessary for the purpose of applying subsections (2) and (3) of section 378, section 379 and subsection (2), and any such additional assessments or adjustments of assessments may be made at any time. (a) Subject to Chapter 5 of Part 41A, assessments may, as necessary, be made or amended at any time for the purpose of applying subsections (2) and (3) of section 378, section 379 and subsection (2).
Taxes Consolidation Act, 1997	sec0380.html	(b) In the case of the death of a person who, if he or she had not died, would under subsections (2) and (3) of section 378, section 379 and subsection (2) have become chargeable to tax for any year, the tax which would have been so chargeable shall be assessed and charged on his or her executors or administrators and shall be a debt due from and payable out of his or her estate.