Link Report

This report lists all the outbound links from Section 486B under the heading Links from Section 486B.

Sections and schedules within TaxSource Total linking to Section 486B are listed under Links to Section 486B (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 486B
Act Linked to Context

Finance Act, 1998

index.html

“commencement date” means the day on which section 62 of the Finance Act, 1998, comes into operation;

Finance Act, 1998

sec0062.html

“commencement date” means the day on which section 62 of the Finance Act, 1998, comes into operation;

Taxes Consolidation Act, 1997

sec0018.html

(13) Where any relief has been given under this section which is subsequently found not to have been due or is to be withdrawn by virtue of subsection (6) or (11), that relief shall be withdrawn by making an assessment to corporation tax, under Case IV of Schedule D, for the accounting period or accounting periods in which relief was given and, notwithstanding anything in the Tax Acts, such an assessment may be made at any time.

Links to Section 486B (from within TaxSource Total)
Act Linked from Context

sec0036.html

(b) in section 486B(4)(b) by substituting “such apportionment of the relief available shall be made as is just and reasonable” for “the inspector or, on appeal, the Appeal Commissioners shall make such apportionment of the relief available as shall be just and reasonable”.