| Links from Section 646 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(1) In this section, “basis period”, in relation to any year of assessment, means the period on the profits or gains of which income tax for that year is finally computed under Case I of Schedule D in respect of the trade or, where by virtue of the Income Tax Acts the profits or gains of any other period are taken to be the profits or gains of that period, that other period. |
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| Links to Section 646 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(b) in relation to that disposal, the conditions specified in paragraphs (b) to (e) of section 646(2) are satisfied, and |
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Taxes Consolidation Act, 1997 |
then, a part of that amount of corporation tax equal to 90 per cent of so much of that amount as would not have been chargeable if no sum had to be taken into account as mentioned in section 646(2)(d) shall be payable in 9 equal instalments at yearly intervals the first of which shall be payable on the expiration of 12 months from the date on which but for this section that amount of corporation tax would have been payable. |
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