Link Report

This report lists all the outbound links from Section 751 under the heading Links from Section 751.

Sections and schedules within TaxSource Total linking to Section 751 are listed under Links to Section 751 (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 Links in repealed sections of the legislation are not listed.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 751
Act Linked to Context

Taxes Consolidation Act, 1997

sched21.html

(i) the appropriate amount in respect of the interest determined in accordance with Schedule 21, and

Taxes Consolidation Act, 1997

sched21.html

(b) for the purposes of corporation tax, the income or profits against which the loss may be set off under section 157 or 396, there shall be disregarded the appropriate amount in respect of the interest determined in accordance with Schedule 21.

Taxes Consolidation Act, 1997

sec0238.html

(a) for the purposes of income tax, not to be payable out of profits or gains brought into charge to tax, and section 238 shall apply accordingly, and

Taxes Consolidation Act, 1997

sec0381.html

(a) for the purposes of income tax, whether any, and if so what, repayment of tax is to be made to the first buyer under section 381 by reference to any loss sustained in the trade for the year of assessment the first buyer’s income for which includes the interest, there shall be disregarded—

Taxes Consolidation Act, 1997

sec0396.html

(b) for the purposes of corporation tax, the income or profits against which the loss may be set off under section 157 or 396, there shall be disregarded the appropriate amount in respect of the interest determined in accordance with Schedule 21.

Taxes Consolidation Act, 1997

sec0749.html

(1) Where the first buyer carries on a trade not within section 749, then, in ascertaining—

Taxes Consolidation Act, 1997

sec0749.html

(2) Where the first buyer is a body corporate and carries on a trade not within section 749 or a business consisting mainly in the making of investments, then, if any annual payment payable by the body corporate is to any extent payable out of the interest, that annual payment shall be deemed to that extent—

Links to Section 751 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sched21.html

Sections 749, 750 and 751.

Taxes Consolidation Act, 1997

sched21.html

2. For the purposes of sections 750 and 751, the appropriate amount in respect of the interest shall be the gross amount corresponding to the appropriate proportion of the net interest receivable by the first buyer.

Taxes Consolidation Act, 1997

sched21.html

4. Where the securities are of a description such that the bargain price is increased, where interest is receivable by the buyer, by reference to gross interest accruing before the bargain date, paragraphs 1 to 3 shall not apply; but for the purposes of sections 749 to 751 the appropriate amount in respect of the interest shall be the amount of the increase in the bargain price.