Link Report

This report lists all the outbound links from Section 697C under the heading Links from Section 697C.

Sections and schedules within TaxSource Total linking to Section 697C are listed under Links to Section 697C (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 Links in repealed sections of the legislation are not listed.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 697C
Act Linked to Context

Taxes Consolidation Act, 1997

sec0079.html

(2) Where the profits of a tonnage tax company would be relevant shipping income, any loss accruing to the company in respect of its tonnage tax activities or any loss which would, but for this subsection, be taken into account by virtue of section 79 in computing the trading income of the company shall not be brought into account for the purposes of corporation tax.

Links to Section 697C (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0697A.html

“tonnage tax profits”, in relation to a tonnage tax company, means the company’s profits for an accounting period calculated in accordance with section 697C;