| Links from Section 718 | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
(2) Corporation tax under Case III of Schedule D on income arising from securities and possessions in any place outside the State which form part of the investments of the foreign life assurance fund of an assurance company shall be computed on the full amount of the actual sums received in the State from remittances payable in the State, or from property imported, or from money or value arising from property not imported, or from money or value so received on credit or on account in respect of such remittances, property, money or value brought into the State without any deduction or abatement. |
|
|
Taxes Consolidation Act, 1997 |
(a) any securities issued by the Minister for Finance with a condition in the terms specified in section 43, or |
|
|
Taxes Consolidation Act, 1997 |
(b) any stocks or other securities to which section 49 applies and which are issued with either or both of the conditions specified in subsection (2) of that section, |
|
|
Taxes Consolidation Act, 1997 |
(a) in the relief granted under section 707 in respect of expenses of management, and |
|
|
Taxes Consolidation Act, 1997 |
(b) in any amount on which the company is chargeable to corporation tax by virtue of section 715— |
|
| Links to Section 718 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(a) is not pension business, or the liability of the company in respect of which is not taken into account in determining the foreign life assurance fund (within the meaning of section 718(1)) of the company, and |
|
|
Taxes Consolidation Act, 1997 |
“foreign life assurance fund” has the same meaning as in section 718; |
|