| Links from Section 658 | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
(c) Where the capital expenditure referred to in paragraph (a) was incurred before the 27th day of January, 1994, this section shall apply subject to paragraph 23 of Schedule 32. |
|
|
Taxes Consolidation Act, 1997 |
(4) Where for any year of assessment an individual is not chargeable to income tax in respect of profits or gains from farming in accordance with Chapter 3 of Part 4, and that year is a year of assessment in respect of which, if the individual had been so chargeable, he or she could have claimed a farm buildings allowance under this section, that allowance shall for the purposes of this section be deemed to have been made for that year of assessment and shall not be carried forward and set off against profits or gains chargeable for any subsequent year of assessment. |
|
|
Taxes Consolidation Act, 1997 |
(4) Where for any year of assessment an individual is not chargeable to income tax in respect of profits or gains from farming in accordance with Chapter 3 of Part 4, and that year is a year of assessment in respect of which, if the individual had been so chargeable, he or she could have claimed a farm buildings allowance under this section, that allowance shall for the purposes of this section be deemed to have been made for that year of assessment and shall not be carried forward and set off against profits or gains chargeable for any subsequent year of assessment. |
|
|
Taxes Consolidation Act, 1997 |
(12) No farm buildings allowance shall be made by virtue of this section in respect of any expenditure if for the same or any other chargeable period an allowance is or has been made in respect of that expenditure under Chapter 1 of Part 9. |
|
|
Taxes Consolidation Act, 1997 |
(12) No farm buildings allowance shall be made by virtue of this section in respect of any expenditure if for the same or any other chargeable period an allowance is or has been made in respect of that expenditure under Chapter 1 of Part 9. |
|
|
Taxes Consolidation Act, 1997 |
(6) Any claim for a farm buildings allowance to be made to a person under this section shall be included in the annual statement required to be delivered by the person under the Income Tax Acts of the profits or gains from farming, and section 304(4) shall apply in relation to the allowance as it applies in relation to allowances to be made under Part 9. |
|
|
Taxes Consolidation Act, 1997 |
(6) Any claim for a farm buildings allowance to be made to a person under this section shall be included in the annual statement required to be delivered by the person under the Income Tax Acts of the profits or gains from farming, and section 304(4) shall apply in relation to the allowance as it applies in relation to allowances to be made under Part 9. |
|
|
Taxes Consolidation Act, 1997 |
(3) For the purposes of the application to this section of section 321, “basis period” has the meaning assigned to it by section 306. |
|
|
Taxes Consolidation Act, 1997 |
(3) For the purposes of the application to this section of section 321, “basis period” has the meaning assigned to it by section 306. |
|
|
Taxes Consolidation Act, 1997 |
(1) This section shall apply to any person carrying on farming, the profits or gains of which are chargeable to tax in accordance with section 655. |
|
| Links to Section 658 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
(b) in section 658 by deleting subsections (7) and (8), |
||
|
Taxes Consolidation Act, 1997 |
Farming: application of section 658 in relation to expenditure incurred before 27th January, 1994 |
|
|
Taxes Consolidation Act, 1997 |
(1) Section 658 shall apply— |
|
|
Taxes Consolidation Act, 1997 |
(b) Where on or after the 6th day of April, 1977, and before the 1st day of April, 1989, a person to whom section 658 applies incurs capital expenditure to which this subparagraph applies, being expenditure in respect of which the person is entitled to claim an allowance under that section, the allowance to be granted for the chargeable period related to the expenditure or any subsequent chargeable period shall be increased by such amount as is specified by the person to whom the allowance is to be made in making the person’s claim for the allowance, and in relation to a case in which this subsection has applied, any reference in the Tax Acts to a farm buildings allowance made under section 658 shall be construed as a reference to that allowance as increased under this subparagraph. |
|
|
Taxes Consolidation Act, 1997 |
(b) Where on or after the 6th day of April, 1977, and before the 1st day of April, 1989, a person to whom section 658 applies incurs capital expenditure to which this subparagraph applies, being expenditure in respect of which the person is entitled to claim an allowance under that section, the allowance to be granted for the chargeable period related to the expenditure or any subsequent chargeable period shall be increased by such amount as is specified by the person to whom the allowance is to be made in making the person’s claim for the allowance, and in relation to a case in which this subsection has applied, any reference in the Tax Acts to a farm buildings allowance made under section 658 shall be construed as a reference to that allowance as increased under this subparagraph. |
|
|
Taxes Consolidation Act, 1997 |
(c) sections 658 and 660, |
|
|
Taxes Consolidation Act, 1997 |
(b) sections 658 and 659, |
|
|
Taxes Consolidation Act, 1997 |
(c) sections 658 to 660, |
|
|
Taxes Consolidation Act, 1997 |
(vii) where section 272, 284, 658 or 659 applies in respect of an individual carrying on a trade or profession, an amount equal to the amount referred to in
|
|
|
Taxes Consolidation Act, 1997 |
(c) in the case of an individual who is entitled to an allowance for a tax year under subsection (2) of section 658 of an amount determined in accordance with paragraph (b) of that subsection, or |
|
|
Taxes Consolidation Act, 1997 |
(11) No farm pollution control allowance shall be made in respect of any expenditure if for the same or any other chargeable period
an allowance is or has been made in respect of that expenditure under
|
|