| Links from Section 540A | ||
|---|---|---|
| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(2) (a) Subject to paragraphs (b), (c) and (d) and notwithstanding section 110 or any other provision of the Tax Acts, where— |
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Taxes Consolidation Act, 1997 |
(a) no sum shall, notwithstanding section 547 or 552, be allowed as a deduction from the consideration for the disposal apart from incidental costs to the person or company making the disposal, and |
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Taxes Consolidation Act, 1997 |
(a) no sum shall, notwithstanding section 547 or 552, be allowed as a deduction from the consideration for the disposal apart from incidental costs to the person or company making the disposal, and |
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|
Taxes Consolidation Act, 1997 |
(4) Section 596 shall not apply where a relevant emissions allowance acquired by a person is appropriated as trading stock of the trade carried on by the person. |
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|
Taxes Consolidation Act, 1997 |
(a) a scheme of reconstruction or amalgamation in relation to which section 615 applies, |
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Taxes Consolidation Act, 1997 |
(b) a transfer of an asset in relation to which section 617 applies, or |
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Taxes Consolidation Act, 1997 |
(c) a transfer of a trade, or part of a trade, in relation to which section 631 applies. |
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| Links to Section 540A (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
“Directive” has the same meaning as in section 540A; |
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|
Taxes Consolidation Act, 1997 |
(3) Subject to section 540A, where a company disposes of an emissions allowance which it purchased for the purposes of a trade carried on by it, the consideration for such disposal shall be treated as a trading receipt of the trade. |
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