| Links from Section 441 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(2) Where the principal part of a company’s income which is chargeable to corporation tax under Cases I and II of Schedule D and Schedule E is not derived from— |
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Taxes Consolidation Act, 1997 |
(6) (a) |
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Taxes Consolidation Act, 1997 |
(6) (a) |
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Taxes Consolidation Act, 1997 |
(i) the income of a company for an accounting period shall be its income computed for that period in accordance with section 434(4); |
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Taxes Consolidation Act, 1997 |
(ii) |
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Taxes Consolidation Act, 1997 |
(5) Section 440(1) shall not apply in relation to a service company, but subsections (2) to (7) of section 440 shall apply in relation to a surcharge made under this section as they apply in relation to a surcharge made under section 440 with the substitution in subsections (2) and (3) of section 440 of a reference to subsection (4) of this section for the reference to subsection (1) of that section. |
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Taxes Consolidation Act, 1997 |
(5) Section 440(1) shall not apply in relation to a service company, but subsections (2) to (7) of section 440 shall apply in relation to a surcharge made under this section as they apply in relation to a surcharge made under section 440 with the substitution in subsections (2) and (3) of section 440 of a reference to subsection (4) of this section for the reference to subsection (1) of that section. |
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Taxes Consolidation Act, 1997 |
(5) Section 440(1) shall not apply in relation to a service company, but subsections (2) to (7) of section 440 shall apply in relation to a surcharge made under this section as they apply in relation to a surcharge made under section 440 with the substitution in subsections (2) and (3) of section 440 of a reference to subsection (4) of this section for the reference to subsection (1) of that section. |
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Taxes Consolidation Act, 1997 |
(5) Section 440(1) shall not apply in relation to a service company, but subsections (2) to (7) of section 440 shall apply in relation to a surcharge made under this section as they apply in relation to a surcharge made under section 440 with the substitution in subsections (2) and (3) of section 440 of a reference to subsection (4) of this section for the reference to subsection (1) of that section. |
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Taxes Consolidation Act, 1997 |
(6) (a) |
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| Links to Section 441 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(c) the corporation tax (including corporation tax charged by virtue of sections 440 and 441) payable by the company for any accounting period in the specified period, and for this purpose the tax credit comprised in any franked investment income shall be treated as corporation tax payable by the company for the accounting period in which the distribution was received, and |
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Taxes Consolidation Act, 1997 |
“relevant corporation tax”, in relation to an accounting period, means the corporation tax (other than an amount which by virtue of sections 239, 241, 440 and 441 is to be treated as corporation tax of an accounting period) which, apart from this paragraph, paragraph 18 and section 448, would be chargeable for the accounting period exclusive of the corporation tax chargeable on the part of the company’s profits attributable to chargeable gains for that period, and that part shall be taken to be the amount brought into the company’s profits for that period for the purposes of corporation tax in respect of chargeable gains before any deduction for charges on income, expenses of management or other amounts which can be deducted from or set against or treated as reducing profits of more than one description. |
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Taxes Consolidation Act, 1997 |
(1) Notwithstanding Chapter 2 of this Part, references in the Tax Acts to distributions of a company, other than any such references in sections 440 and 441, shall be construed so as not to include references to a payment made by a company on the redemption, repayment or purchase of its own shares if the company is an unquoted trading company or the unquoted holding company of a trading group and either— |
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Taxes Consolidation Act, 1997 |
then, notwithstanding Chapter 2 of this Part, references in the Tax Acts to distributions of a company, other than references in sections 440 and 441, shall be construed so as not to include references to the payment made by the subsidiary. |
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Taxes Consolidation Act, 1997 |
“relevant corporation tax”, in relation to an accounting period of a company, means the corporation tax which, apart from this section and sections 239, 241, 396B, 420B, 440 and 441, would be chargeable on the company for the accounting period; |
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Taxes Consolidation Act, 1997 |
(a) this section and sections 239, 241, 420B, 440 and 441, and |
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Taxes Consolidation Act, 1997 |
(a) this section and sections 239, 241, 440 and 441, and |
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Taxes Consolidation Act, 1997 |
(5A) (a) For the purposes of sections 440 and 441, but subject to paragraph (b)— |
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Taxes Consolidation Act, 1997 |
“relevant corporation tax”, in relation to an accounting period, means the corporation tax which, apart from this section, sections 239, 241, 440, 441, 644B and 827 and paragraph 18 of Schedule 32, would be chargeable for the accounting period exclusive of— |
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Taxes Consolidation Act, 1997 |
(iv) the activities of which if carried on by a close company with no other source of income, would result in that company being
a service company for the purposes of
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Taxes Consolidation Act, 1997 |
(i) this section and sections 239, 241, 420B, 440 and 441, and |
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