No 39 of 1997, Section 422, Link Report

Links from Section 422
None
Links to Section 422 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0420.html	(8) In applying any of the preceding subsections in the case of a claim made by a company as a member of a consortium, only a fraction of the loss referred to in subsection (1), or of the excess referred to in subsection (2), (3) or (6), as the case may be, may be set off under the subsection in question, and that fraction shall be equal to that member’s share in the consortium, subject to any further reduction under section 422(2).
Taxes Consolidation Act, 1997	sec0420A.html	(5) For the purposes of this section in the case of a claim made by a company as a member of a consortium, only a fraction of a relevant trading loss or an excess of relevant trading charges on income may be set off, and that fraction shall be equal to that member’s share in the consortium, subject to any further reduction under section 422(2).
Taxes Consolidation Act, 1997	sec0423.html	(b) references in subsection (1) and in section 422 to accounting periods shall be so construed that if the 2 companies are members of the same group in the surrendering company’s accounting period they shall under section 422 also be members of the same group in any corresponding accounting period of the claimant company;
Taxes Consolidation Act, 1997	sec0423.html	(b) references in subsection (1) and in section 422 to accounting periods shall be so construed that if the 2 companies are members of the same group in the surrendering company’s accounting period they shall under section 422 also be members of the same group in any corresponding accounting period of the claimant company;
Taxes Consolidation Act, 1997	sec0423.html	(c) references in section 422 to profits, and amounts to be set off against the profits, shall be so construed that an amount apportioned under subsection (2) to a component accounting period may fall to be reduced under section 422(2).
Taxes Consolidation Act, 1997	sec0423.html	(c) references in section 422 to profits, and amounts to be set off against the profits, shall be so construed that an amount apportioned under subsection (2) to a component accounting period may fall to be reduced under section 422(2).
Taxes Consolidation Act, 1997	sec0644C.html	(24) For the purposes of subsections (21) and (22), in the case of a claim made by a company as a member of a consortium only a fraction of a restricted loss may be set off, and that fraction shall be equal to that member’s share in the consortium, subject to any further reduction under section 422(2).

Taxes Consolidation Act, 1997

(8) In applying any of the preceding subsections in the case of a claim made by a company as a member of a consortium, only a fraction of the loss referred to in subsection (1), or of the excess referred to in subsection (2), (3) or (6), as the case may be, may be set off under the subsection in question, and that fraction shall be equal to that member’s share in the consortium, subject to any further reduction under section 422(2).

Taxes Consolidation Act, 1997

sec0420A.html

(5) For the purposes of this section in the case of a claim made by a company as a member of a consortium, only a fraction of a relevant trading loss or an excess of relevant trading charges on income may be set off, and that fraction shall be equal to that member’s share in the consortium, subject to any further reduction under section 422(2).

Taxes Consolidation Act, 1997

sec0423.html

(b) references in subsection (1) and in section 422 to accounting periods shall be so construed that if the 2 companies are members of the same group in the surrendering company’s accounting period they shall under section 422 also be members of the same group in any corresponding accounting period of the claimant company;

Taxes Consolidation Act, 1997

sec0423.html

(b) references in subsection (1) and in section 422 to accounting periods shall be so construed that if the 2 companies are members of the same group in the surrendering company’s accounting period they shall under section 422 also be members of the same group in any corresponding accounting period of the claimant company;

Taxes Consolidation Act, 1997

sec0423.html

(c) references in section 422 to profits, and amounts to be set off against the profits, shall be so construed that an amount apportioned under subsection (2) to a component accounting period may fall to be reduced under section 422(2).

Taxes Consolidation Act, 1997

sec0423.html

(c) references in section 422 to profits, and amounts to be set off against the profits, shall be so construed that an amount apportioned under subsection (2) to a component accounting period may fall to be reduced under section 422(2).

Taxes Consolidation Act, 1997

sec0644C.html

(24) For the purposes of subsections (21) and (22), in the case of a claim made by a company as a member of a consortium only a fraction of a restricted loss may be set off, and that fraction shall be equal to that member’s share in the consortium, subject to any further reduction under section 422(2).