| Links from Section 629A | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
"director", in relation to a company, has the same meaning as in section 116, and includes any person within section 433(4); |
|
|
Taxes Consolidation Act, 1997 |
"control" shall be construed in accordance with section 432; |
|
|
Taxes Consolidation Act, 1997 |
"director", in relation to a company, has the same meaning as in section 116, and includes any person within section 433(4); |
|
|
Taxes Consolidation Act, 1997 |
"group" has the meaning which would be given by section 616 if in that section references to residence in a relevant Member State were omitted and for references to "75 per cent subsidiaries" there were substituted references to "51 per cent subsidiaries", and references to a company being a member of a group shall be construed accordingly; |
|
|
Taxes Consolidation Act, 1997 |
"tax" means corporation tax or capital gains tax chargeable by virtue of section 627(2); |
|
|
Taxes Consolidation Act, 1997 |
"taxpayer company" means a company which is chargeable to tax by virtue of section 627(2). |
|
|
Taxes Consolidation Act, 1997 |
"specified period", in relation to a chargeable period, means the period beginning with the specified return date for the chargeable period (within the meaning of section 959A) and ending 3 years after the time when a return under Chapter 3 of Part 41A for the chargeable period is delivered to the Collector-General; |
|
| Links to Section 629A (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(11) Subsection (10) shall not apply to a company to which section 629A applies. |
|
|
Taxes Consolidation Act, 1997 |
(i) a company which is or, during the period of 12 months ending with the date when tax became due and payable, was a member of the same group (within the meaning of section 629A(1)) as a company to which section 627(2) applies, or |
|
|
Taxes Consolidation Act, 1997 |
(ii) a person who is, or during the period mentioned in subparagraph (i) was, a controlling director (within the meaning of section 629A(1)) of a company to which section 627(2) applies, |
|