| Links from Section 508A | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(b) the investment is a qualifying investment within the meaning of section 496. |
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Taxes Consolidation Act, 1997 |
(vi) the amount of the investment which qualifies for relief under section 502(2)(a), after any reduction required by section 497 or section 508R, and |
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Taxes Consolidation Act, 1997 |
(vi) the amount of the investment which qualifies for relief under section 502(2)(a), after any reduction required by section 497 or section 508R, and |
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Taxes Consolidation Act, 1997 |
(vi) the amount of the investment which qualifies for relief under section 502(2)(a), after any reduction required by section 497 or section 508R, and |
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| Links to Section 508A (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(2) A qualifying company shall, within 60 days of the date referred to in section 508A(3)(a)(v) for a qualifying investment, provide to the Revenue Commissioners, through such electronic means as they make available, such information—— |
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Taxes Consolidation Act, 1997 |
(d) the date referred to in section 508A(3)(a)(v), or the date the conditions set out in section 508B(4)(a) are satisfied, as the case may be. |
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Taxes Consolidation Act, 1997 |
(1) Where a statement of qualification issued by a company is incorrect, any relief claimed by an individual in excess of the relief which would have been claimed had a correct statement of qualification been furnished shall be withdrawn by the making of an assessment on the qualifying company to corporation tax under Case IV of Schedule D for the year of assessment for which the relief was given, in an amount equal to 1.2 times the amount in section 508A(3)(a)(vi), or such part of that amount as does not qualify for relief. |
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Taxes Consolidation Act, 1997 |
(b) Where this subsection applies, any relief that has been given which is subsequently found not to have been due, shall be withdrawn by the making of an assessment to corporation tax under Case IV of Schedule D for the year of assessment for which the relief was given, in an amount equal to 1.2 times the amount in section 508A(3)(a)(vi), or such part of that amount as no longer qualifies for relief. |
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Taxes Consolidation Act, 1997 |
(a) in the case of relief withdrawn in accordance with subsection (1), the date referred to in section 508A(3)(a)(ii), |
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