Links from Section 419 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(a) in a case within section 412(1), the accounting period current at the time in question, and |
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Taxes Consolidation Act, 1997 |
(b) in a case within section 412(2), the accounting period in relation to which the share in the consortium is to be determined. |
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Taxes Consolidation Act, 1997 |
(2) For the purposes of sections 413 to 418, a loan to a company shall be treated as a security whether or not it is a secured loan and, if it is a secured loan, regardless of the nature of the security. |
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Taxes Consolidation Act, 1997 |
(2) For the purposes of sections 413 to 418, a loan to a company shall be treated as a security whether or not it is a secured loan and, if it is a secured loan, regardless of the nature of the security. |
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Links to Section 419 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
and sections 413 to 419 shall apply for the purposes of this paragraph as they apply for the purposes of Chapter 5 of Part 12; |
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Taxes Consolidation Act, 1997 |
(B) sections 413 to 419 shall apply as they apply for the purposes of Chapter 5 of Part 12 but as if “in a relevant territory” were substituted for “in the State” in subparagraph (iii) of section 413(3)(a) and as if paragraph (c) of section 411(1), other than that paragraph as it applies by virtue of
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