Link Report

This report lists all the outbound links from Section 685 under the heading Links from Section 685.

Sections and schedules within TaxSource Total linking to Section 685 are listed under Links to Section 685 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 685

None
Links to Section 685 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

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“mining trade” means a trade consisting only of working a mine which is a qualifying mine or, in the case of a trade consisting partly of such an activity and partly of one or more other activities, the part of the trade consisting only of working such a mine which is treated by virtue of section 685 as a separate trade;

Taxes Consolidation Act, 1997

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“petroleum trade” means a trade consisting only of trading activities which are petroleum activities or, in the case of a trade consisting partly of such activities and partly of other activities, the part of the trade consisting only of trading activities which are petroleum activities which is treated by virtue of section 685 as a separate trade;