| Links from Section 424 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
“control” has the meaning assigned to it by section 11; |
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Taxes Consolidation Act, 1997 |
(a) section 400 applies in relation to the 2 companies as the predecessor and the successor within the meaning of that section, or |
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Taxes Consolidation Act, 1997 |
(a) in an accounting period one of the 2 companies has trading losses or other amounts eligible for relief from corporation tax which apart from this section it would be entitled to surrender as mentioned in section 411(2), and |
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Taxes Consolidation Act, 1997 |
(a) in any accounting period the trading company had trading losses or other amounts eligible for relief from corporation tax which apart from this section it would be entitled to surrender as mentioned in section 411(2), and |
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Taxes Consolidation Act, 1997 |
then, for the purposes of this Chapter, the trading company shall be treated as though it were not (as the surrendering company) within paragraph (a), (b) or (c) of section 411(3). |
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| Links to Section 424 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(1) In this section, section 417(3) and sections 424 to 426, “arrangements” means arrangements of any kind, whether in writing or not. |
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Taxes Consolidation Act, 1997 |
(a) section 417(3) or subsection (3) or (4) of section 424, |
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