| Links from Section 672 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
“mine development allowance” has the same meaning as in section 670; |
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Taxes Consolidation Act, 1997 |
672 Interpretation (sections 672 to 683). |
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Taxes Consolidation Act, 1997 |
(1) In this section and in sections 673 to 683, except where otherwise provided or the context otherwise requires— |
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Taxes Consolidation Act, 1997 |
(2) Except where provided for in sections 674 to 676, expenditure shall not be regarded for the purposes of this section and sections 673 to 683 as having been incurred by a person carrying on the trade of working a qualifying mine in so far as the expenditure has been or is to be met directly or indirectly out of moneys provided by the Oireachtas or by any other person (not being a person who has carried on the trade of working that mine). |
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Taxes Consolidation Act, 1997 |
(2) Except where provided for in sections 674 to 676, expenditure shall not be regarded for the purposes of this section and sections 673 to 683 as having been incurred by a person carrying on the trade of working a qualifying mine in so far as the expenditure has been or is to be met directly or indirectly out of moneys provided by the Oireachtas or by any other person (not being a person who has carried on the trade of working that mine). |
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Taxes Consolidation Act, 1997 |
(2) Except where provided for in sections 674 to 676, expenditure shall not be regarded for the purposes of this section and sections 673 to 683 as having been incurred by a person carrying on the trade of working a qualifying mine in so far as the expenditure has been or is to be met directly or indirectly out of moneys provided by the Oireachtas or by any other person (not being a person who has carried on the trade of working that mine). |
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Taxes Consolidation Act, 1997 |
672 Interpretation (sections 672 to 683). |
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Taxes Consolidation Act, 1997 |
(1) In this section and in sections 673 to 683, except where otherwise provided or the context otherwise requires— |
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Taxes Consolidation Act, 1997 |
(2) Except where provided for in sections 674 to 676, expenditure shall not be regarded for the purposes of this section and sections 673 to 683 as having been incurred by a person carrying on the trade of working a qualifying mine in so far as the expenditure has been or is to be met directly or indirectly out of moneys provided by the Oireachtas or by any other person (not being a person who has carried on the trade of working that mine). |
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| Links to Section 672 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(d) sections 670 and 672 to 678, |
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Taxes Consolidation Act, 1997 |
672 Interpretation (sections 672 to 683). |
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Taxes Consolidation Act, 1997 |
and, in a case where that expenditure was incurred on a date before the incorporation of the body corporate so specified, sections 672 to 683 shall apply in relation to the granting of any allowance in respect of that expenditure as if that body corporate had been in existence at the time the expenditure was incurred and had incurred the expenditure at that time. |
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Taxes Consolidation Act, 1997 |
(b) without having carried on any trade which consists of or includes the working of that deposit and without any allowance or deduction under or by virtue of sections 672 to 683 having been made to the person in respect of that expenditure, the person sells any assets representing that expenditure to another person, |
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Taxes Consolidation Act, 1997 |
then, if that other person carries on such a trade in connection with that deposit, that other person shall for the purposes of sections 672 to 683 be deemed to have incurred, for the purposes of the trade and in connection with the deposit, exploration expenditure equal to the lesser of— |
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Taxes Consolidation Act, 1997 |
the company shall be deemed for the purposes of sections 673, 674(3), 677 and 678 and the other provisions of the Tax Acts, apart from section 672, subsections (1), (2) and (4) of section 674 and sections 675, 676, 680, 681, 682 and 683— |
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Taxes Consolidation Act, 1997 |
“qualifying mine” has the same meaning as in section 672; |
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