No 39 of 1997, Section 659, Link Report

Links from Section 659
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0268.html#part9	(5) Any claim by a person for a farm pollution control allowance to be made to such person shall be included in the annual statement required to be delivered 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	sec0268.html#part9	(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 ~~Chapter 1~~ Chapter 1 or Chapter 2 of Part 9 or section 658.
Taxes Consolidation Act, 1997	sec0304.html	(5) Any claim by a person for a farm pollution control allowance to be made to such person shall be included in the annual statement required to be delivered 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	sec0306.html	(4) 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	sec0321.html	(4) 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	sec0655.html	(a) carrying on farming, the profits or gains of which are chargeable to tax in accordance with section 655,
Taxes Consolidation Act, 1997	sec0658.html	(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 ~~Chapter 1~~ Chapter 1 or Chapter 2 of Part 9 or section 658.
Taxes Consolidation Act, 1997	sec0950.html	(3C) (a) An election by a person to whom this section applies in relation to the farm pollution control allowances claimed in subsection (3B) or (3BA), as the case may be, shall be made in writing on or before the specified return date for the chargeable period (within the meaning of section 950) in which the expenditure is incurred and shall be included in the annual statement required to be delivered under the Income Tax Acts of the profits or gains from farming as set out in subsection (5).
Links to Section 659 (from within TaxSource Total)
Act	Linked from	Context
	sec0037.html	(c) in section 659 by deleting subsections (6) and (7),
Taxes Consolidation Act, 1997	sec0319.html	(b) sections 658 and 659,
Taxes Consolidation Act, 1997	sec0531AM.html	(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 section 531AU(2), section 531AU(2), and
Taxes Consolidation Act, 1997	sec0531AU.html	(d) in the case of an individual who is entitled to an allowance for a tax year under section 659(2)(a) determined in accordance with subsection (3A), (3AA), (3B) or (3BA) of that section,
Taxes Consolidation Act, 1997	sec0531B.html	(ivb) having regard to any allowances due under section 659 arising from the obligations under Council Directive 91/676/EEC of 12 December 1991¹ concerning the protection of waters against pollution caused by nitrates from agricultural sources.