Link Report

This report lists all the outbound links from Section 714 under the heading Links from Section 714.

Sections and schedules within TaxSource Total linking to Section 714 are listed under Links to Section 714 (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 Links in repealed sections of the legislation are not listed.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 714
Act Linked to Context

Taxes Consolidation Act, 1997

sec0018.html

(1) For the purposes of sections 707 and 713 section 713, the exclusion by section 129 from the charge to corporation tax of franked investment income shall not prevent such income of a company resident in the State attributable to the investments of the company’s life assurance fund from being taken into account as part of the profits in computing trading income in accordance with the provisions applicable to Case I of Schedule D.

Taxes Consolidation Act, 1997

sec0129.html

(1) For the purposes of sections 707 and 713 section 713, the exclusion by section 129 from the charge to corporation tax of franked investment income shall not prevent such income of a company resident in the State attributable to the investments of the company’s life assurance fund from being taken into account as part of the profits in computing trading income in accordance with the provisions applicable to Case I of Schedule D.

Taxes Consolidation Act, 1997

sec0713.html

(1) For the purposes of sections 707 and 713 section 713, the exclusion by section 129 from the charge to corporation tax of franked investment income shall not prevent such income of a company resident in the State attributable to the investments of the company’s life assurance fund from being taken into account as part of the profits in computing trading income in accordance with the provisions applicable to Case I of Schedule D.

Links to Section 714 (from within TaxSource Total)
Act Linked from Context

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.

Taxes Consolidation Act, 1997

sec0713.html

to which the company is entitled for the relevant accounting periods, as extended by sections 710 and 714 (whether or not the company is charged to tax under that Case), the part referred to in subsection (3) shall be the lesser of—