| Links from Section 394 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
394 Effect of giving relief under section 381 by reference to capital allowances. |
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Taxes Consolidation Act, 1997 |
Where for any year of claim relief is given under section 381 by reference to any capital allowances, then, for the purposes of the Income Tax Acts, effect shall be deemed to have been
given to those allowances up to the amount in respect of which relief is so given, and any relief previously given for a subsequent
year on the basis that effect had not been so given to those allowances shall be adjusted, where necessary,
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| Links to Section 394 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(ii) notwithstanding section 392(2) (but without prejudice to paragraph (a) and to the order in which income is to be treated as reduced under section 381(3)(b)), the claimant may specify the extent to which any reduction of income treated as occurring by virtue of section 381 is to be referred to so much of the loss as is attributable to the loss, if any, actually sustained in the trade of leasing, the specified capital allowances or any other capital allowances, and, where the claimant so specifies, section 394 shall apply in accordance with the claimant’s specification and not in accordance with section 392(2). |
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