Links from Section 410 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
then, subject to subsections (5) to (7), the payment shall be made without deduction of income tax and neither section 238 nor section 246 shall apply to the payment. |
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Taxes Consolidation Act, 1997 |
(a) for the purposes of corporation tax, are charges on income of the company making them or would be so if they were not deductible in computing profits or any description of profits or if section 243(7) did not apply to them, and |
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Taxes Consolidation Act, 1997 |
then, subject to subsections (5) to (7), the payment shall be made without deduction of income tax and neither section 238 nor section 246 shall apply to the payment. |
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Taxes Consolidation Act, 1997 |
(ii) not being such a Member State, an EEA State which is a territory with the government of which arrangements having the force
of law by virtue of
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Links to Section 410 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(b) any group relief given to the company in accordance with Chapter 5 of Part 12 for any accounting period in the specified period, |
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Taxes Consolidation Act, 1997 |
is less than 25 per cent of such profits or assets (as the case may be) of the subsidiary company at such time, and sections 413, 414, 415 and 418 shall, with any necessary modifications but without regards to section 411(1)(c) in so far as it relates to those sections, apply to the determination of the percentage of those profits or assets (as the case may be) to which a company is beneficially entitled as they apply to the determination for the purposes of Chapter 5 of Part 12 of the percentage of any such profits or assets to which a company is so entitled. |