| Links from Section 423 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(a) references in section 420 to accounting periods, to profits, and to losses, allowances, expenses of management or charges on income of the surrendering company, shall be construed in accordance with subsection (2); |
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Taxes Consolidation Act, 1997 |
(b) that the amount of total profits for the true accounting period of the company against which group relief may be allowed in accordance with section 421(2) is also so apportioned to the component accounting periods. |
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|
Taxes Consolidation Act, 1997 |
(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; |
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Taxes Consolidation Act, 1997 |
(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; |
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|
Taxes Consolidation Act, 1997 |
(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). |
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Taxes Consolidation Act, 1997 |
(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). |
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| Links to Section 423 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(a) all the claims so made are admissible only by virtue of subsection (2) or (3) of section 423, and |
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Taxes Consolidation Act, 1997 |
(a) all the claims so made are admissible only by virtue of subsection (2) or (3) of section 423, and |
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|
Taxes Consolidation Act, 1997 |
(a) a consortium claim, and a claim other than a consortium claim, shall not both have effect as respects the loss or other amount of the same accounting period of the same surrendering company unless each of the 2 claims is as respects a loss or other amount apportioned under section 423(2)(a) to a component of that accounting period, and the 2 components do not overlap; |
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