| Links from Section 697P | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(5) Where this section applies and in a relevant accounting period during which the company was a tonnage tax company the company was liable to a balancing charge in relation to which paragraph 16 or 17, as appropriate, of Schedule 18B applied to reduce the amount of the charge, then the company shall be treated as having received an additional amount of profits chargeable to corporation tax equal to the aggregate of the amounts by which those balancing charges were reduced. |
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Taxes Consolidation Act, 1997 |
(b) under section 697F. |
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Taxes Consolidation Act, 1997 |
(2) Where this section applies, section 697N shall apply in relation to chargeable gains (within the meaning of the Capital Gains Tax Acts), but not losses, on all relevant disposals as if the company had never been a tonnage tax company and for this purpose a “relevant disposal” means a disposal— |
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| Links to Section 697P (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
Second or subsequent application of sections 697P and 697Q |
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Taxes Consolidation Act, 1997 |
32. Where sections 697P and 697Q apply on a second or subsequent occasion on which a company ceases to be a tonnage tax company (whether or not those sections applied on any of the previous occasions)— |
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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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