No 39 of 1997, Section 631, Link Report

Links from Section 631
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0307.html	(2)(a) The transfer shall not be treated as giving rise to any allowance or charge provided for by section 307 or 308.
Taxes Consolidation Act, 1997	sec0307.html	(b) There shall be made to or on the receiving company in accordance with sections 307 and 308 all such allowances and charges as would, if the transferring company had continued to carry on the trade and had continued to use the transferred assets for the purposes of the trade, have been made to or on the transferring company in respect of any assets transferred in the course of the transfer, and the amount of any such allowance or charge shall be computed as if the receiving company had been carrying on the trade since the transferring company began to do so and as if everything done to or by the transferring company had been done to or by the receiving company.
Taxes Consolidation Act, 1997	sec0308.html	(2)(a) The transfer shall not be treated as giving rise to any allowance or charge provided for by section 307 or 308.
Taxes Consolidation Act, 1997	sec0308.html	(b) There shall be made to or on the receiving company in accordance with sections 307 and 308 all such allowances and charges as would, if the transferring company had continued to carry on the trade and had continued to use the transferred assets for the purposes of the trade, have been made to or on the transferring company in respect of any assets transferred in the course of the transfer, and the amount of any such allowance or charge shall be computed as if the receiving company had been carrying on the trade since the transferring company began to do so and as if everything done to or by the transferring company had been done to or by the receiving company.
Taxes Consolidation Act, 1997	sec0400.html	(c) This subsection shall not apply as respects assets transferred in the course of a transfer if in consequence of the transfer, or a transaction of which the transfer is a part, the Corporation Tax Acts are to apply subject to subsections (6) to (9) of section 400.
Taxes Consolidation Act, 1997	sec0552.html	(b) the sums allowable as a deduction under section 552(1)(a) shall be reduced by the amount apportioned to the new asset under paragraph (a),
Links to Section 631 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0486C.html	“relevant asset”, in relation to a qualifying trade means, an asset (including goodwill but not including shares or securities or other assets held as investments) which is, or is an interest in, an asset used for the purposes of that trade other than an asset on the disposal of which no gain accruing would be a chargeable gain or an asset the consideration for the acquisition of which is determined by section 617 or section 631;
Taxes Consolidation Act, 1997	sec0540A.html	(c) a transfer of a trade, or part of a trade, in relation to which section 631 applies.
Taxes Consolidation Act, 1997	sec0541.html	(d) in connection with any transfer of assets referred to in section 631,
Taxes Consolidation Act, 1997	sec0630.html	“transfer” means the transfer by a company of the whole or part of its trade in the circumstances set out in section 631(1) or 634(2), as the case may be;
Taxes Consolidation Act, 1997	sec0632.html	(b) the disposal is not, or does not form part of, a transfer to which section 631 applies,
Taxes Consolidation Act, 1997	sec0632.html	(2) Subsection (5) of section 631 shall apply with any necessary modification for the purposes of this section as if references in that subsection to subsections (2) to (4) of that section were references to subsection (1) of this section.
Taxes Consolidation Act, 1997	sec0633.html	(a) the disposal is not made in the course of a transfer to which section 631 applies, and
Taxes Consolidation Act, 1997	sec0635.html	Notwithstanding any other provision of the Tax Acts or the Capital Gains Tax Acts, ~~sections 631 to 634~~ sections 631, 632, 633, 633A, 633C and 634 shall not apply ~~as respects a transfer or disposal unless it is shown that the transfer or disposal, as the case may be~~ as respects a transfer, disposal or the formation of an SE or an SCE by merger unless it is shown that the transfer, disposal or merger, as the case may be , is effected for bona fide commercial reasons and does not form part of any arrangement or scheme of which the main purpose or one of the main purposes is avoidance of liability to income tax, corporation tax or capital gains tax.
Taxes Consolidation Act, 1997	sec0636.html	(2) Where ~~section 631, 632, 633 or 634~~ section 631, 632, 633, 633A, 633B, 633C or 634 applies in relation to a transfer or disposal, the transferring company shall make a return of the transfer or disposal, as the case may be, to the appropriate inspector in such form as the Revenue Commissioners may require.
Taxes Consolidation Act, 1997	sec0835HA.html	(IV)section 631(2), or
Taxes Consolidation Act, 1997	sec0835HB.html	(ii)section 631(3),