Link Report

“relevant accounting standards” has the meaning assigned to it in Schedule 17A;

(a) residential premises within the meaning of section 96(1), and

“control” shall be construed in accordance with section 432;

“market value” shall be construed in accordance with section 548;

(ii) complies with the conditions in section 705B(1)(a),

(b) the group complies with the conditions in section 705B(1)(b),

(b) complies with the conditions in section 705B(1),

(i) has given a notice under section 705E, and

“principal company” means the company within a group that gives a notice to the Revenue Commissioners under section 705E(2);

(a) has given a notice under section 705E, and

“specified accounting period” means the accounting period in which the company or principal company, as the case may be, gives a notice under section 705E;

(a) an investment undertaking within the meaning of section 739B(1), or

(b) a person referred to in paragraph (a), (b), (f) or (ka) of section 739D(6);

“specified return date for the accounting period” has the same meaning as in section 959A;