| Links from Section 391 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
“balancing charges” means balancing charges under Part 9 or Chapter 1 of Part 29; |
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|
Taxes Consolidation Act, 1997 |
“year of claim”, in relation to any claim under section 381, means the year of assessment for which the claim is made. |
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|
Taxes Consolidation Act, 1997 |
“balancing charges” means balancing charges under Part 9 or Chapter 1 of Part 29; |
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|
Taxes Consolidation Act, 1997 |
“balancing charges” means balancing charges under Part 9 or Chapter 1 of Part 29; |
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| Links to Section 391 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
CA is the amount of any claim made in that year by the individual in respect of that trade or profession by virtue of the provisions of Chapter 2 of Part 12, |
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|
Taxes Consolidation Act, 1997 |
but the allowances made to the individual in respect of any year shall only be included in the aggregate if a claim was made in respect of those allowances for that year by virtue of the provisions of Chapter 2 of Part 12, |
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|
Taxes Consolidation Act, 1997 |
TL is the aggregate of the amounts of losses eligible for relief under section 381 in respect of that trade or profession for the tax year 2006 and each of the 3 preceding tax years less the amount of any claim made in any of those years by the individual in respect of that trade or profession by virtue of the provisions of Chapter 2 of Part 12, and |
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|
Taxes Consolidation Act, 1997 |
but the allowances made to the individual in respect of any year shall only be included in the aggregate if a claim was made in respect of those allowances for that year by virtue of the provisions of Chapter 2 of Part 12. |
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