Link Report

This report lists all the outbound links from Section 380R under the heading Links from Section 380R.

Sections and schedules within TaxSource Total linking to Section 380R are listed under Links to Section 380R (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 380R
Act Linked to Context

Taxes Consolidation Act, 1997

sec0380Q.html

(5) Notwithstanding section 380Q(2), where, in a chargeable period, a person carrying on a relevant trade in respect of which a relocation allowance has been granted under subsection (2) for previous chargeable periods, disposes of the whole or part of the establishment land in relation to that trade and as a consequence the whole of the establishment land in relation to that trade is disposed of at the end of that period, then the following provisions shall apply:

Taxes Consolidation Act, 1997

sec0596.html

(7) Where land is appropriated as trading stock, section 596(1) shall apply for the purposes of this section, as it applies for the purposes of the Capital Gains Tax Acts.

Links to Section 380R (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0380S.html

(1) Where a person carrying on a relevant trade incurs relocation expenditure in relation to which section 380R applies, there shall, in addition to any relocation allowance made in respect of such expenditure, be made to the person in taxing the trade for the chargeable period for which such relocation allowance is made, an additional relocation allowance (which shall be known as an “additional relocation allowance”) equal to 50 per cent of the expenditure and section 380R(2) shall apply to such additional relocation allowance as if it were an allowance under that subsection.

Taxes Consolidation Act, 1997

sec0380S.html

(1) Where a person carrying on a relevant trade incurs relocation expenditure in relation to which section 380R applies, there shall, in addition to any relocation allowance made in respect of such expenditure, be made to the person in taxing the trade for the chargeable period for which such relocation allowance is made, an additional relocation allowance (which shall be known as an “additional relocation allowance”) equal to 50 per cent of the expenditure and section 380R(2) shall apply to such additional relocation allowance as if it were an allowance under that subsection.

Taxes Consolidation Act, 1997

sec0380S.html

(2) Where, in a chargeable period, an amount is treated as a trading receipt of a trade under section 380R(5)(b) section 380R(5)(a)(ii), an additional amount equal to 50 per cent of that amount shall also be treated as a trading receipt of the trade for that chargeable period.

Taxes Consolidation Act, 1997

sec0380X.html

Notwithstanding any other provision of this Part, no allowances under sections 380R, 380S, 380T and 380U shall be made in relation to expenditure—