Link Report

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

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 Links in repealed sections of the legislation are not listed.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

Taxes Consolidation Act, 1997

sec0440.html

(3)Section 440 shall not apply to dividends and other distributions of an overseas company which is relevant shipping income of a tonnage tax company.

Taxes Consolidation Act, 1997

sec0697A.html

(1) The conditions referred to in paragraph (k) of the definition of “relevant shipping income” in section 697A are—

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

Taxes Consolidation Act, 1997

sec0697A.html

(k) a dividend or other distribution of a company not resident in the State (in this Part referred to as the “overseas company”) in respect of which the conditions set out in section 697H(1) are met,

Taxes Consolidation Act, 1997

sec0697K.html

(3) Subsection (1) shall not apply to income that is relevant shipping income under sections 697H and 697I or to income that is relevant shipping income by virtue of paragraph (m) of the definition of “relevant shipping income”. sections 697H.