| Links from Section 678 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(7) Section 304(4) shall apply in relation to an allowance under subsection (2) as it applies in relation to allowances to be made under Part 9. |
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Taxes Consolidation Act, 1997 |
(3) For the purposes of ascertaining the amount of any allowance to be made to any person under section 284 in respect of expenditure incurred during a chargeable period on any qualifying machinery or plant, no account shall be taken of an allowance under subsection (2) in respect of that expenditure, and in section 284(4) “the allowances on that account” and “the allowances” where it occurs before “exceed” shall each be construed as not including a reference to any allowance made under subsection (2) to the person by whom the trade of working a qualifying mine is carried on. |
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Taxes Consolidation Act, 1997 |
(3) For the purposes of ascertaining the amount of any allowance to be made to any person under section 284 in respect of expenditure incurred during a chargeable period on any qualifying machinery or plant, no account shall be taken of an allowance under subsection (2) in respect of that expenditure, and in section 284(4) “the allowances on that account” and “the allowances” where it occurs before “exceed” shall each be construed as not including a reference to any allowance made under subsection (2) to the person by whom the trade of working a qualifying mine is carried on. |
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Taxes Consolidation Act, 1997 |
(1) Where on or after the 6th day of April, 1974, new machinery or new plant (other than vehicles suitable for the conveyance by road of persons or goods or the haulage by road of other vehicles) is provided for use for the purposes of the trade of working a qualifying mine, that machinery or plant shall, if it is not qualifying machinery or plant, be deemed for the purpose of section 285 to be qualifying machinery or plant. |
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Taxes Consolidation Act, 1997 |
(7) Section 304(4) shall apply in relation to an allowance under subsection (2) as it applies in relation to allowances to be made under Part 9. |
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Taxes Consolidation Act, 1997 |
(e) subsections (2) and (3) of section 306 shall apply in determining the chargeable period (being a year of assessment) for which an allowance is to be made under this section. |
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| Links to Section 678 (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 |
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 |
so that all allowances or charges to be made for an accounting period by virtue of this subsection and section 673, 677 or 678 shall be given effect by treating the amount of any allowance as a trading expense of that trade in the period and by treating the amount on which any such charge is to be made as a trading receipt of that trade in the period. |
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