Link Report

This report lists all the outbound links from Section 709 under the heading Links from Section 709.

Sections and schedules within TaxSource Total linking to Section 709 are listed under Links to Section 709 (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 Links in repealed sections of the legislation are not listed.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 709
Act Linked to Context

Taxes Consolidation Act, 1997

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(2) In ascertaining for the purposes of section 396 or 397 whether and to what extent a company has incurred a loss on its life business, any profits derived from the investments of its life assurance fund (including franked investment income of a company resident in the State) shall be treated as part of the profits of that business.

Taxes Consolidation Act, 1997

sec0397.html

(2) In ascertaining for the purposes of section 396 or 397 whether and to what extent a company has incurred a loss on its life business, any profits derived from the investments of its life assurance fund (including franked investment income of a company resident in the State) shall be treated as part of the profits of that business.

Links to Section 709 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0707.html

(1) Subject to sections 709 and 710, section 83 shall apply for computing the profits of a company carrying on life business, whether mutual or proprietary (and not charged to corporation tax in respect of it under Case I of Schedule D), whether or not the company is resident in the State, as that section applies in relation to an investment company, except that—

Taxes Consolidation Act, 1997

sec0707.html

(iv) sections 709(2), 710 and 714 shall, and section 396(5)(b) shall not, apply for the purposes of computing the profits of the life assurance business or the industrial assurance business, as the case may be, which would have been charged to tax under Case I of Schedule D.