| Links from Section 644A | ||
|---|---|---|
| Act | Linked to | Context |
|
1998 |
which land is specified in a certificate in writing given by a housing authority or the National Building Agency Limited, as appropriate, as land being required for the purposes of the Housing Acts, 1966 to 1998, |
|
|
1999 |
(b) in respect of which permission for residential development has been granted under
|
|
|
Housing (Miscellaneous Provisions) Act, 1992 |
(i) a housing authority (within the meaning of section 23 of the Housing (Miscellaneous Provisions) Act, 1992), |
|
|
Housing (Miscellaneous Provisions) Act, 1992 |
(iii) a body standing approved of for the purposes of section 6 of the Housing (Miscellaneous Provisions) Act, 1992, |
|
|
Housing Act, 1966 |
which land is specified in a certificate in writing given by a housing authority or the National Building Agency Limited, as appropriate, as land being required for the purposes of the Housing Acts, 1966 to 1998, |
|
|
Local Government (Planning and Development) Act, 1963 |
(b) in respect of which permission for residential development has been granted under
|
|
|
National Building Agency Limited Act, 1963 |
(ii) the National Building Agency Limited (being the company referred to in section 1 of the National Building Agency Limited Act, 1963), or |
|
|
National Building Agency Limited Act, 1963 |
(ii) the National Building Agency Limited (being the company referred to in section 1 of the National Building Agency Limited Act, 1963), or |
|
|
Planning and Development act, 2000 |
(b) in respect of which permission for residential development has been granted under
|
|
|
section 23 |
(i) a housing authority (within the meaning of section 23 of the Housing (Miscellaneous Provisions) Act, 1992), |
|
|
section 6 |
(iii) a body standing approved of for the purposes of section 6 of the Housing (Miscellaneous Provisions) Act, 1992, |
|
|
Taxes Consolidation Act, 1997 |
(a) profits or gains arising from dealing in or developing residential development land in the course of a business consisting of or including dealing in or developing land which is, or is regarded as, a trade within Schedule D or a part of such a trade, or |
|
|
Taxes Consolidation Act, 1997 |
(b) any gain of a capital nature arising from the disposing of residential development land which, by virtue of section 643, constitutes profits or gains chargeable to tax under Case IV of Schedule D. |
|
|
Taxes Consolidation Act, 1997 |
“basis period” has the same meaning as in section 127(1); |
|
|
Taxes Consolidation Act, 1997 |
(b) the provisions of
|
|
|
Taxes Consolidation Act, 1997 |
(b) the provisions of
|
|
|
Taxes Consolidation Act, 1997 |
“construction operations”, in relation to residential development land, means operations of any of the descriptions referred to in the definition of “construction operations” in section 530(1) other than such operations as consist of— |
|
|
Taxes Consolidation Act, 1997 |
(b) any gain of a capital nature arising from the disposing of residential development land which, by virtue of section 643, constitutes profits or gains chargeable to tax under Case IV of Schedule D. |
|
|
Taxes Consolidation Act, 1997 |
(5) This section shall not apply to profits or gains arising to a person in a year of assessment if that person so elects by notice in writing to the inspector on or before the specified return date for the chargeable period (within the meaning of section 950). |
|
| Links to Section 644A (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(5) (a) Notwithstanding subsection (1), as respects an accounting period ending before 1 January 2001, operations carried out in relation to residential development land (within the meaning of section 644A) shall be treated for the purposes of this section as not being construction operations if they consist of— |
|
|
Taxes Consolidation Act, 1997 |
“specified trade” means, as the case may be, a trade, or the part of a combined trade, the profits or gains, if any, of which, for a tax year before the tax year 2009, were chargeable to tax in accordance with section 644A(3) (other than by virtue of subsection (5) of that section); |
|
|
Taxes Consolidation Act, 1997 |
(i) firstly, the amount of tax, if any, payable in accordance with section 644A(3) on the profits or gains of the specified trade for that tax year, and |
|
|
Taxes Consolidation Act, 1997 |
“residential development” and “residential development land” have the same meaning as each has in section 644A. |
|
|
Taxes Consolidation Act, 1997 |
(i) the corporation tax payable by a company for an accounting period which is referable to a gain from disposing of residential development land shall be such amount as bears to the amount of corporation tax for the accounting period referable to a gain charged to tax in accordance with section 643 the same proportion as so much of the amount (in this subparagraph referred to as the “specified amount”) of the last-mentioned gain as is attributable to the disposal of residential development land (exclusive of any part of the gain as is referable to construction operations, within the meaning of section 644A, carried out by the company) bears to the specified amount, and |
|
|
Taxes Consolidation Act, 1997 |
“residential development land” has the same meaning as it has in section 644A(1). |
|