No 39 of 1997, Section 508U, Link Report

Links from Section 508U
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0440.html	(b) as not forming part of the income of the company for the purposes of calculating a surcharge under section 440.
Taxes Consolidation Act, 1997	sec0496.html	(ii) an investment has ceased, or partially ceased, to be a qualifying investment (within the meaning of section 496), or
Taxes Consolidation Act, 1997	sec0508A.html	(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in excess of the relief which would have been claimed had a correct statement of qualification been furnished shall be withdrawn by the making of an assessment on the qualifying company to corporation tax under Case IV of Schedule D for the year of assessment for which the relief was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.
Taxes Consolidation Act, 1997	sec0508A.html	(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this subsection applies, any relief that has been given which is subsequently found not to have been due, shall be withdrawn by the making of an assessment to corporation tax under Case IV of Schedule D for the year of assessment for which the relief was given, in an amount equal to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.
Taxes Consolidation Act, 1997	sec0508A.html	(a) in the case of relief withdrawn in accordance with subsection (1), the date referred to in section 508A(3)(a)(ii),
Taxes Consolidation Act, 1997	sec0508B.html	(3) Where a statement of qualification (second stage relief) 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which would have been claimed had a correct statement of qualification (second stage relief) been furnished shall be withdrawn by the making of an assessment on the qualifying company to corporation tax under Case IV of Schedule D for the year of assessment for which the relief was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 0.4 times the amount in section 508B(3)(a)(vi), or such part of that amount as does not qualify for relief.
Taxes Consolidation Act, 1997	sec0508R.html	(iii) the amount of relief available is to be reduced by section 508R.
Taxes Consolidation Act, 1997	sec1080.html	(4) In its application to an assessment made by virtue of this section, section 1080 applies as if the date on which the corporation tax charged by the assessment becomes due and payable were—
Links to Section 508U (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0508V.html	(a) is subsequently found not to have been due other than in circumstances to which section 508U applies, or
Taxes Consolidation Act, 1997	sec0508V.html	(a) an assessment is made on the company pursuant to section 508U,
Taxes Consolidation Act, 1997	sec0508V.html	then, notwithstanding subsection (1)(a) and section 508U, that relief may be withdrawn in accordance with subsection (2).
Taxes Consolidation Act, 1997	sec0508X.html	(i) 25 per cent of the amount referred to in subsections (1) and (3) of section 508U shall be treated as an amount calculated under section 1077E(11);