No 39 of 1997, Section 436, Link Report

Links from Section 436
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0118.html	(b) Paragraph (a) shall not apply to expense incurred in or in connection with the provision of benefits or facilities for a person to whom section 118 applies as a director or employee of the company, or the provision for the ~~spouse, children or dependants~~ spouse, civil partner, children, dependants or children of the civil partner of any such person of any pension, annuity, lump sum, gratuity or other like benefit to be given on his or her death or retirement.
Taxes Consolidation Act, 1997	sec0118.html	(4) Any reference in subsection (3) to expense incurred in or in connection with any matter shall include a reference to a proper proportion of any expense incurred partly in or in connection with that matter, and section 119 shall apply for the purposes of subsection (3) as it applies for the purposes of section 118, references to subsection (3) being substituted for references to section 118(1).
Taxes Consolidation Act, 1997	sec0118.html	(4) Any reference in subsection (3) to expense incurred in or in connection with any matter shall include a reference to a proper proportion of any expense incurred partly in or in connection with that matter, and section 119 shall apply for the purposes of subsection (3) as it applies for the purposes of section 118, references to subsection (3) being substituted for references to section 118(1).
Taxes Consolidation Act, 1997	sec0119.html	(4) Any reference in subsection (3) to expense incurred in or in connection with any matter shall include a reference to a proper proportion of any expense incurred partly in or in connection with that matter, and section 119 shall apply for the purposes of subsection (3) as it applies for the purposes of section 118, references to subsection (3) being substituted for references to section 118(1).
Taxes Consolidation Act, 1997	sec0130.html	(1) Subject to the exceptions mentioned in section 130, “distribution”, in relation to a close company, includes, unless otherwise stated, any such amount as is required to be treated as a distribution by subsection (3).
Links to Section 436 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0130.html	(1) The following provisions of this Chapter, together with ~~sections 436 and 437~~ sections 436, 436A and 437, and subsection (2)(b) of section 816, shall, subject to any express exceptions, apply with respect to the meaning in the Corporation Tax Acts of “distribution” and for determining the persons to whom certain distributions are to be treated as made; but references in the Corporation Tax Acts to distributions of a company shall not apply to distributions made in respect of share capital in a winding up.
Taxes Consolidation Act, 1997	sec0020.html	1. In this Schedule, “distribution” has the meaning assigned to it by Chapter 2 of Part 6 and ~~sections 436 and 437~~ ~~sections 436 and 437, and subsection (2)(b) of section 816~~ sections 436, 436A, 437, 816(2)(b) and 817.
Taxes Consolidation Act, 1997	sec0236.html	then, section 436(3) shall not apply to any such expense and section 118(1) shall not apply to any such expense for any year of assessment for which a claim in that behalf is made by the individual to the Revenue Commissioners.
Taxes Consolidation Act, 1997	sec0004.html	“distribution” has the meaning assigned to it by Chapter 2 of Part 6 and ~~sections 436 and 437~~ sections 436 and 437, and subsection (2)(b) of section 816;
Taxes Consolidation Act, 1997	sec0433.html	(c) any person who possesses, or is entitled to acquire, a right to receive or participate in distributions of the company (construing “distributions” without regard to section 436 or 437) or any amounts payable by the company (in cash or in kind) to loan creditors by means of premium on redemption, and
Taxes Consolidation Act, 1997	sec0437.html	(7) This section shall apply subject to section 436(7).