Link Report

This report lists all the outbound links from Section 491 under the heading Links from Section 491.

Sections and schedules within TaxSource Total linking to Section 491 are listed under Links to Section 491 (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 Links in repealed sections of the legislation are not listed.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 491

None
Links to Section 491 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0489.html

(g) operating or managing hotels, guest houses, self catering accommodation or comparable establishments or managing property used as an hotel, guest house, self catering accommodation or comparable establishment, except where such activity is a tourist traffic undertaking (within the meaning of section 491),

Taxes Consolidation Act, 1997

sec0490.html

(1) In this Part, a company shall be a qualifying company if it is incorporated in the State or in another EEA State and, in either case, complies with this section and section 491.