Links from Section 697D | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(1) Tonnage tax shall apply only if an election (in this Part and Schedule 18B referred to as a “tonnage tax election”) under this Part to that effect is made by a qualifying single company (in this Part and in Schedule 18B referred to as a “company election”) or by a qualifying group of companies (in this Part and in Schedule 18B referred to as a “group election”). |
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Taxes Consolidation Act, 1997 |
(1) Tonnage tax shall apply only if an election (in this Part and Schedule 18B referred to as a “tonnage tax election”) under this Part to that effect is made by a qualifying single company (in this Part and in Schedule 18B referred to as a “company election”) or by a qualifying group of companies (in this Part and in Schedule 18B referred to as a “group election”). |
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Taxes Consolidation Act, 1997 |
(1) Tonnage tax shall apply only if an election (in this Part and Schedule 18B referred to as a “tonnage tax election”) under this Part to that effect is made by a qualifying single company (in this Part and in Schedule 18B referred to as a “company election”) or by a qualifying group of companies (in this Part and in Schedule 18B referred to as a “group election”). |
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Taxes Consolidation Act, 1997 |
(4) Part 1 of Schedule 18B shall apply for the purposes of making and giving effect to an election under this Part. |
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Taxes Consolidation Act, 1997 |
(3) A tonnage tax election shall be made only if the requirements of
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Links to Section 697D (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(2)Section 697D and paragraphs 1, 4 and 5 shall apply in relation to a renewal election as they apply in relation to an original tonnage tax election. |
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Taxes Consolidation Act, 1997 |
“company election” and “group election” have the meanings respectively assigned to them by section 697D(1); |
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Taxes Consolidation Act, 1997 |
“tonnage tax election” has the meaning assigned to it in section 697D(1); |