| Links from Section 426 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(4) Where a company is a member of a partnership and tax in respect of any profits of the partnership is chargeable under Case IV or V of Schedule D, this section shall apply in relation to the company’s share in the profits or loss of the partnership as if— |
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Taxes Consolidation Act, 1997 |
(b) any allowance to be made by discharge or repayment of tax or in charging income under Case V of Schedule D were an allowance made in taxing that trade. |
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Taxes Consolidation Act, 1997 |
(i) the company’s share in the loss of the relevant accounting period of the partnership and its share in any charges on income (within the meaning of section 243) paid by the partnership in that accounting period shall not be available for set-off for the purposes of corporation tax except against its profits of the several trade, |
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Taxes Consolidation Act, 1997 |
(1) For the purposes of this section, the amount of a company’s share in the profits or loss of any accounting period of a partnership shall be such amount as is determined in accordance with section 1009. |
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| Links to Section 426 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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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 |
(c) being a member of a partnership, claims any relief which, if section 426(3) applied in relation to it, it would not be entitled to claim, |
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Taxes Consolidation Act, 1997 |
(c) section 426(2). |
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