| Links from Section 508 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(b) has insufficient total income against which to offset the deductions available under section 502 or section 507, as the case may be, |
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Taxes Consolidation Act, 1997 |
(b) only thereafter, in respect of any other amount for which relief is to be given in that year of assessment with relief under section 502(2) (b) given in priority to relief under section 502(2)(a). |
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Taxes Consolidation Act, 1997 |
(b) only thereafter, in respect of any other amount for which relief is to be given in that year of assessment with relief under section 502(2) (b) given in priority to relief under section 502(2)(a). |
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Taxes Consolidation Act, 1997 |
(a) makes a qualifying investment or has an amount of relief carried forward under this section, in excess of €€100,000 in respect of which relief is available under section 507 or €€150,000 in any other case, or |
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Taxes Consolidation Act, 1997 |
(b) has insufficient total income against which to offset the deductions available under section 502 or section 507, as the case may be, |
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| Links to Section 508 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(c) Where any of the years of assessment following the year of assessment nominated under paragraph (a) or (b), as the case may be, precede the year of assessment in which the eligible shares in respect of the specified individual’’s first relevant investment are in fact issued, section 508 shall operate to give relief in such years of assessment as may be nominated by such individual for that purpose. |
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Taxes Consolidation Act, 1997 |
(d) To the extent that the amount of the relief which would be due in respect of the specified individual’’s first relevant investment or second relevant investment, as the case may be, has not been given in accordance with paragraphs (a) to (c) it shall, subject to section 508, be given for the year of assessment in which the eligible shares in respect of the first such investment or the second such investment, as the case may be, are in fact issued or, if appropriate, a subsequent year of assessment. |
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Taxes Consolidation Act, 1997 |
(2) Relief cannot be carried forward, under section 508, into any year of assessment subsequent to the year of assessment 2021.”. |
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