| Links from Section 697F | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(2) A transaction or arrangement shall be such an abuse as is referred to in subsection (1) if in consequence of its being, or having been, entered into the provisions of this Part and Schedule 18B may be applied in a way that results (or would but for this subsection result) in— |
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Taxes Consolidation Act, 1997 |
(b) if it is a member of a group, subject to paragraph 22 of Schedule 18B, give notice to the tonnage tax company excluding the group from tonnage tax. |
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Taxes Consolidation Act, 1997 |
(5) The provisions of sections 697P apply where a company ceases to be a tonnage tax company by virtue of this section. |
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Taxes Consolidation Act, 1997 |
(a) a tax advantage (within the meaning of
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Taxes Consolidation Act, 1997 |
(a) a tax advantage (within the meaning of
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| Links to Section 697F (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(1) A company aggrieved by a notice given to it under section 697F(3) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice. |
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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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Taxes Consolidation Act, 1997 |
(b) under section 697F. |
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