Link Report

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

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 Links in repealed sections of the legislation are not listed.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

Taxes Consolidation Act, 1997

sched24.html

(b) Relief to which this subsection applies includes, but is not limited to, any relief or set-off under section 826, 828 or Part 2 of Schedule 24.

Taxes Consolidation Act, 1997

sec0024.html

(c) This subsection shall not apply to any set-off under section 24(2) or 25(3).

Taxes Consolidation Act, 1997

sec0025.html

(c) This subsection shall not apply to any set-off under section 24(2) or 25(3).

Taxes Consolidation Act, 1997

sec0826.html

(b) Relief to which this subsection applies includes, but is not limited to, any relief or set-off under section 826, 828 or Part 2 of Schedule 24.

Taxes Consolidation Act, 1997

sec0828.html

(b) Relief to which this subsection applies includes, but is not limited to, any relief or set-off under section 826, 828 or Part 2 of Schedule 24.

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

Taxes Consolidation Act, 1997

sec0697L.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.