Link Report

This report lists all the outbound links from Section 409D under the heading Links from Section 409D.

Sections and schedules within TaxSource Total linking to Section 409D are listed under Links to Section 409D (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 Links in repealed sections of the legislation are not listed.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 409D
Act Linked to Context

Taxes Consolidation Act, 1997

sec0021A.html

(b) trading operations which are petroleum activities (within the meaning of section 21A),

Taxes Consolidation Act, 1997

sec0305.html

“specified provisions” means sections 305 and 381;

Taxes Consolidation Act, 1997

sec0381.html

“specified provisions” means sections 305 and 381;

Links to Section 409D (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0409F.html

“active trader” has the same meaning as in section 409D;

Taxes Consolidation Act, 1997

sec0485C.html

(d) This subsection and the matters set out opposite reference numbers 15C and 15D in Schedule 25B shall not apply to allowances granted to an individual who in respect of the trade to which the allowances relate is an active trader, within the meaning of section 409D, or an active partner, within the meaning of section 409A.