No 39 of 1997, Section 409E, Link Report

Links from Section 409E
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0004.html	“company” has the same meaning as in section 4;
Taxes Consolidation Act, 1997	sec0018.html	(c) the individual is entitled, in charging income under Case V of Schedule D, to an allowance under Chapter 1 of Part 9 in respect of the capital expenditure referred to in paragraph (a) or the residue of that expenditure.
Taxes Consolidation Act, 1997	sec0018.html	(ii) be made in charging the specified amount of rent under Case V of Schedule D for that year of assessment, and
Taxes Consolidation Act, 1997	sec0097.html	“specified amount of rent”, in relation to a specified building and an individual for a year of assessment, means the amount of the surplus in respect of the rent from the specified building to which the individual becomes entitled for the year of assessment, as computed in accordance with section 97(1);
Taxes Consolidation Act, 1997	sec0256.html#part4	“rent” has the same meaning as in Chapter 8 of Part 4;
Taxes Consolidation Act, 1997	sec0256.html#part4-chap8	“rent” has the same meaning as in Chapter 8 of Part 4;
Taxes Consolidation Act, 1997	sec0268.html	(a) a building or structure, or a part of a building or structure, which is or is to be an industrial building or structure by reason of its use or deemed use for a purpose specified in section 268(1) and in relation to which an allowance has been, or is to be, made to a company under Chapter 1 of Part 9, or
Taxes Consolidation Act, 1997	sec0268.html#part9	(a) a building or structure, or a part of a building or structure, which is or is to be an industrial building or structure by reason of its use or deemed use for a purpose specified in section 268(1) and in relation to which an allowance has been, or is to be, made to a company under Chapter 1 of Part 9, or
Taxes Consolidation Act, 1997	sec0268.html#part9	(c) the individual is entitled, in charging income under Case V of Schedule D, to an allowance under Chapter 1 of Part 9 in respect of the capital expenditure referred to in paragraph (a) or the residue of that expenditure.
Taxes Consolidation Act, 1997	sec0268.html#part9	(a) any allowance to be made to the individual for any year of assessment (being the year of assessment 2003 or any subsequent year of assessment) under Chapter 1 of Part 9, in respect of the capital expenditure referred to in subsection (2)(a) or the residue of that expenditure, shall—
Taxes Consolidation Act, 1997	sec0268.html#part9-chap1	(a) a building or structure, or a part of a building or structure, which is or is to be an industrial building or structure by reason of its use or deemed use for a purpose specified in section 268(1) and in relation to which an allowance has been, or is to be, made to a company under Chapter 1 of Part 9, or
Taxes Consolidation Act, 1997	sec0268.html#part9-chap1	(c) the individual is entitled, in charging income under Case V of Schedule D, to an allowance under Chapter 1 of Part 9 in respect of the capital expenditure referred to in paragraph (a) or the residue of that expenditure.
Taxes Consolidation Act, 1997	sec0268.html#part9-chap1	(a) any allowance to be made to the individual for any year of assessment (being the year of assessment 2003 or any subsequent year of assessment) under Chapter 1 of Part 9, in respect of the capital expenditure referred to in subsection (2)(a) or the residue of that expenditure, shall—
Taxes Consolidation Act, 1997	sec0269.html	“relevant interest” has the same meaning as in section 269;
Taxes Consolidation Act, 1997	sec0277.html	“residue of expenditure” shall be construed in accordance with section 277;
Taxes Consolidation Act, 1997	sec0278.html	(b) section 278 shall apply with any modifications necessary to give effect to paragraph (a), and
Taxes Consolidation Act, 1997	sec0305.html	(c) section 305(1)(c) shall apply in relation to an allowance to be made in accordance with paragraph (a).
Taxes Consolidation Act, 1997	sec0322.html#part10	(b) any other building or structure, or a part of any other building or structure, in relation to which an allowance has been, or is to be, so made to a company by virtue of Part 10 or section 843 or 843A,
Taxes Consolidation Act, 1997	sec0843.html	(b) any other building or structure, or a part of any other building or structure, in relation to which an allowance has been, or is to be, so made to a company by virtue of Part 10 or section 843 or 843A,
Taxes Consolidation Act, 1997	sec0843A.html	(b) any other building or structure, or a part of any other building or structure, in relation to which an allowance has been, or is to be, so made to a company by virtue of Part 10 or section 843 or 843A,
Links to Section 409E (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0305.html	(c) Notwithstanding any other provision of this subsection, where under this Part an allowance, the amount of which has been determined in accordance with section 409E(3)(a)(i), is to be made to an individual for any year of assessment and the allowance is to be—
Taxes Consolidation Act, 1997	sec0305.html	(a) made in charging the specified amount of rent (within the meaning of section 409E) under Case V of Schedule D for that year of assessment, and
Taxes Consolidation Act, 1997	sec0305.html	(ii) if the amount of the allowance which would have been made in charging income under Case V of Schedule D if section 409E had not been enacted is greater than that specified amount of rent, the excess shall—
Taxes Consolidation Act, 1997	sec0305.html	(I) be added to the amount of the allowance to be made to the individual for the next year of assessment under Chapter 1 of this Part in respect of the capital expenditure incurred on the construction or refurbishment of the specified building (within the meaning of section 409E) or the residue of that expenditure (within the meaning of section 409E), and be deemed to be part of the allowance to be so made for that next year, or
Taxes Consolidation Act, 1997	sec0305.html	(I) be added to the amount of the allowance to be made to the individual for the next year of assessment under Chapter 1 of this Part in respect of the capital expenditure incurred on the construction or refurbishment of the specified building (within the meaning of section 409E) or the residue of that expenditure (within the meaning of section 409E), and be deemed to be part of the allowance to be so made for that next year, or
Taxes Consolidation Act, 1997	sec0305.html	and so on for subsequent years of assessment, and section 409E(3) shall apply in relation to the resulting allowance to be made for that next year or, as the case may be, for any subsequent year of assessment.