Link Report

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

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 Links in repealed sections of the legislation are not listed.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

Taxes Consolidation Act, 1997

sec0697M.html

(1) Subject to section 697M, where in an accounting period a tonnage tax company carries on as part of a trade tonnage tax activities, those activities shall be treated for the purposes of the Corporation Tax Acts (other than any provision of those Acts relating to the commencement or cessation of a trade) as a separate trade distinct from all other activities carried on by the company as part of the trade.

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

Taxes Consolidation Act, 1997

sec0697A.html

“tonnage tax trade”, in relation to a tonnage tax company, means a trade carried on by the company the income from which is within the charge to corporation tax and which consists solely of the carrying on of tonnage tax activities or, in the case of a trade consisting partly of the carrying on of such activities and partly of other activities, that part of the trade consisting solely of the carrying on of tonnage tax activities and which is treated under section 697L as a separate trade carried on by the company;