No 39 of 1997, Section 679, Link Report

Links from Section 679
Act	Linked to	Context
Taxes Consolidation Act, 1997	sched9.html	(d) Schedule 9 shall apply for the purposes of supplementing this subsection.
Taxes Consolidation Act, 1997	sec0261.html	(b) Paragraph (b) of section 261 shall apply to a company for as long as it is deemed by virtue of subsection (2) to be carrying on a trade of working a qualifying mine as if “who is not a company within the charge to corporation tax in respect of the payment” were deleted from that paragraph.
Taxes Consolidation Act, 1997	sec0396.html	(a) shall be entitled to relief in respect of the loss under section 157, subsections (1) to (3) of section 396 and subsections (1) and (2) of section 397 as if for “trading income from the trade” or “trading income”, wherever occurring in sections 396 and 397, there were substituted “profits (of whatever description)”, and
Taxes Consolidation Act, 1997	sec0396.html	(a) shall be entitled to relief in respect of the loss under section 157, subsections (1) to (3) of section 396 and subsections (1) and (2) of section 397 as if for “trading income from the trade” or “trading income”, wherever occurring in sections 396 and 397, there were substituted “profits (of whatever description)”, and
Taxes Consolidation Act, 1997	sec0396.html	(ii) relief, other than by virtue of subsection (3), under section 396(1) for any losses arising before the relevant time, in so far as relief has not already been given for those losses by virtue of this section.
Taxes Consolidation Act, 1997	sec0397.html	(a) shall be entitled to relief in respect of the loss under section 157, subsections (1) to (3) of section 396 and subsections (1) and (2) of section 397 as if for “trading income from the trade” or “trading income”, wherever occurring in sections 396 and 397, there were substituted “profits (of whatever description)”, and
Taxes Consolidation Act, 1997	sec0397.html	(a) shall be entitled to relief in respect of the loss under section 157, subsections (1) to (3) of section 396 and subsections (1) and (2) of section 397 as if for “trading income from the trade” or “trading income”, wherever occurring in sections 396 and 397, there were substituted “profits (of whatever description)”, and
Taxes Consolidation Act, 1997	sec0420.html	(b) subject to subsection (4)(b)(ii), shall not otherwise be entitled to relief in respect of the loss or to surrender relief under section 420(1) in respect of the loss.
Taxes Consolidation Act, 1997	sec0670.html	(4)(a) Any asset representing exploration expenditure in respect of which an allowance or deduction has been made to a company by virtue of subsection (2) and section 673 shall for the purposes of section 670(11) be treated as an asset representing capital expenditure incurred in connection with the mine which the company is deemed to be working by virtue of subsection (2), and the company shall not cease to be deemed to be carrying on the trade of working that mine, so as to be within the charge to corporation tax in respect of that trade, before any sale of such an asset in the event of such a sale.
Taxes Consolidation Act, 1997	sec0672.html	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—
Taxes Consolidation Act, 1997	sec0673.html	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—
Taxes Consolidation Act, 1997	sec0673.html	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.
Taxes Consolidation Act, 1997	sec0673.html	(4)(a) Any asset representing exploration expenditure in respect of which an allowance or deduction has been made to a company by virtue of subsection (2) and section 673 shall for the purposes of section 670(11) be treated as an asset representing capital expenditure incurred in connection with the mine which the company is deemed to be working by virtue of subsection (2), and the company shall not cease to be deemed to be carrying on the trade of working that mine, so as to be within the charge to corporation tax in respect of that trade, before any sale of such an asset in the event of such a sale.
Taxes Consolidation Act, 1997	sec0674.html	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—
Taxes Consolidation Act, 1997	sec0674.html	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—
Taxes Consolidation Act, 1997	sec0675.html	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—
Taxes Consolidation Act, 1997	sec0676.html	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—
Taxes Consolidation Act, 1997	sec0677.html	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—
Taxes Consolidation Act, 1997	sec0677.html	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.
Taxes Consolidation Act, 1997	sec0678.html	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—
Taxes Consolidation Act, 1997	sec0678.html	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.
Taxes Consolidation Act, 1997	sec0680.html	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—
Taxes Consolidation Act, 1997	sec0681.html	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—
Taxes Consolidation Act, 1997	sec0682.html	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—
Taxes Consolidation Act, 1997	sec0683.html	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—
Links to Section 679 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sched9.html	Sections 401 and 679(4).
Taxes Consolidation Act, 1997	sched9.html	1. For the purposes of sections 401 and 679(4), there shall be a change in the ownership of a company if—
Taxes Consolidation Act, 1997	sched9.html	(d) any acquisition of shares under the will or on the intestacy of a deceased person and any gift of shares, if it is shown that the gift is unsolicited and made without regard to section 401 or 679(4), shall be disregarded.
Taxes Consolidation Act, 1997	sched9.html	3. Where persons, whether members of the company or not, possess extraordinary rights or powers under the constitution, articles of association or under any other document regulating the company and as a consequence ownership of ordinary share capital may not be an appropriate test of whether there has been a major change in the persons for whose benefit the losses or capital allowances may ultimately enure, then, in considering whether there has been a change in ownership of the company for the purposes of section 401 or 679(4), holdings of all kinds of share capital, including preference shares, or of any particular category of share capital, or voting power or any other special kind of power, may be taken into account instead of ordinary share capital.
Taxes Consolidation Act, 1997	sched9.html	4. Where section 401 or 679(4) has operated to restrict relief by reference to a change in ownership taking place at any time, no transaction or circumstance before that time shall be taken into account in determining whether there is any subsequent change in ownership.
Taxes Consolidation Act, 1997	sched9.html	5. (1) For the purposes of sections 401 and 679(4), a change in the ownership of a company shall be disregarded if—
Taxes Consolidation Act, 1997	sched9.html	(2) If there is a change in the ownership of a company which has a 75 per cent subsidiary, whether owned directly or indirectly, section 401 or 679(4), as the case may be, shall apply as if there had also been a change in the ownership of that subsidiary unless the change in ownership of the first-mentioned company is to be disregarded under subparagraph (1).
Taxes Consolidation Act, 1997	sched9.html	6. For the purposes of sections 401 and 679(4) and this Schedule—
Taxes Consolidation Act, 1997	sched9.html	8. Any person in whose name any shares or securities of a company are registered shall, if required by notice in writing by an inspector given for the purposes of section 401 or 679(4), state whether or not that person is the beneficial owner of those shares or securities or any of them and, if that person is not the beneficial owner of those shares or securities or any of them, that person shall furnish the name and address of the person or persons on whose behalf those shares or securities are registered in that person’s name.
Taxes Consolidation Act, 1997	sec0675.html	(1) Subject to subsection (2), where exploration expenditure, in respect of which an allowance may be claimed by virtue of section 673 or 674, or (as respects expenditure incurred on or after the 1st day of April, 1990) by virtue of section 673 as applied by section 679, is or has been incurred by a body corporate (in this section referred to as “the exploration company”) and—