| Links from Section 425 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(c) in the accounting period for which an allowance under section 283 or 285 in respect of the expenditure referred to in paragraph (a) is made to the first company, arrangements are in existence by virtue of which, at some time during or after the expiry of that accounting period, a successor company will be able to carry on any part of the first company’s trade which consists of or includes the performance of all or any of the obligations which apart from the arrangements would be the first company’s obligations under the leasing contract, |
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Taxes Consolidation Act, 1997 |
(c) in the accounting period for which an allowance under section 283 or 285 in respect of the expenditure referred to in paragraph (a) is made to the first company, arrangements are in existence by virtue of which, at some time during or after the expiry of that accounting period, a successor company will be able to carry on any part of the first company’s trade which consists of or includes the performance of all or any of the obligations which apart from the arrangements would be the first company’s obligations under the leasing contract, |
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Taxes Consolidation Act, 1997 |
(b) apart from this subsection the first company would be entitled to claim relief under subsection (1) or (2) of section 396 in respect of losses incurred on the leasing contract, and |
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Taxes Consolidation Act, 1997 |
(a) section 400 applies in relation to the first company and the other company as the predecessor and the successor respectively within the meaning of that section, or |
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| Links to Section 425 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(b) being a party to a leasing contract (within the meaning of section 425) claims relief as mentioned in subsection (1)(b) of that section, or |
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Taxes Consolidation Act, 1997 |
(b) section 425(1)(c), or |
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