No 39 of 1997, Section 555, Link Report

Links from Section 555
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0289.html	(a) by a transfer to which section 289(6) or 295 applies, or
Taxes Consolidation Act, 1997	sec0290.html	(3) The amount of capital allowances to be taken into account under this section in relation to a disposal includes any allowances to be made by reference to the event which is the disposal, and there shall be deducted from the amount of the allowances the amount of any balancing charge to which effect has been or is to be given by reference to the event which is the disposal, or any earlier event, and of any balancing charge to which effect might have been so given but for the making of an election under section 290.
Taxes Consolidation Act, 1997	sec0295.html	(a) by a transfer to which section 289(6) or 295 applies, or
Taxes Consolidation Act, 1997	sec0312.html	(b) by a transfer by means of a sale in relation to which an election under section 312(5) was made,
Taxes Consolidation Act, 1997	sec0552.html	(1) Section 554 shall not require the exclusion from the sums allowable as a deduction under section 552 of any expenditure as being expenditure in respect of which a capital allowance or renewals allowance is made but, in the computation of the amount of a loss accruing to the person making the disposal, there shall be excluded from the sums allowable as a deduction any expenditure to the extent to which any capital allowance or renewals allowance has been or may be made in respect of that expenditure.
Taxes Consolidation Act, 1997	sec0554.html	(1) Section 554 shall not require the exclusion from the sums allowable as a deduction under section 552 of any expenditure as being expenditure in respect of which a capital allowance or renewals allowance is made but, in the computation of the amount of a loss accruing to the person making the disposal, there shall be excluded from the sums allowable as a deduction any expenditure to the extent to which any capital allowance or renewals allowance has been or may be made in respect of that expenditure.
Links to Section 555 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0372AP.html	(13) Section 555 shall apply as if a deduction under this section were a capital allowance and as if any rent deemed to have been received by a person under this section were a balancing charge.
Taxes Consolidation Act, 1997	sec0372AP.html	(13A) Section 555 shall apply as if a deduction under this section were a capital allowance and, where subsection (7) applies, as if the amount represented by ‘A’ in the formula in that subsection were a balancing charge.
Taxes Consolidation Act, 1997	sec0557.html	(3) Any apportionment to be made in pursuance of this section shall be made before the operation of section 555 and, if after a part disposal there is a subsequent disposal of an asset, the capital allowances or renewals allowances to be taken into account in pursuance of that section in relation to the subsequent disposal shall, subject to subsection (4), be those referable to the sums which under paragraphs (a) and (b) of section 552(1) are attributable to the asset whether before or after the part disposal, but those allowances shall be reduced by the amount (if any) by which the loss on the earlier disposal was restricted under that section.
Taxes Consolidation Act, 1997	sec0619.html	(1) Where a company which is or has been a member of a group of companies disposes of an asset which it acquired from another member of the group ~~at a time when both were members of the group~~ in the course of a disposal to which section 617 applies , section 555 shall apply in relation to any capital allowances made to the other member (in so far as not taken into account in relation to a disposal of the asset by that other member), and so on as respects previous transfers of the asset between members of the group, but this shall not be taken as affecting the consideration for which an asset is deemed under section 617(1) to be acquired.
Taxes Consolidation Act, 1997	sec0693.html	(b) references in section 555 to a capital allowance (or capital allowances) and to a balancing charge included references respectively to an allowance (or allowances) and a balancing charge under this section.