| Links from Section 756 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(7) This section shall not apply to patent rights in respect of which an allowance has been made to a company under section 284 as applied by section 291A. |
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Taxes Consolidation Act, 1997 |
(7) This section shall not apply to patent rights in respect of which an allowance has been made to a company under section 284 as applied by section 291A. |
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| Links to Section 756 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(b) Where for the year 1962-63 or any previous year of assessment an annual allowance in respect of capital expenditure on the purchase of patent rights might have been made to or on a society under Part V of the Finance Act, 1959, but for the circumstance that the society was exempt from tax under Schedule D, the amount of the expenditure remaining unallowed (within the meaning of section 756) shall, in relation to any balancing allowance or balancing charge under Chapter 1 of Part 29 to be made to or on the society in respect of the expenditure for any chargeable period, be computed as if every annual allowance which might have been so made had been made. |
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Taxes Consolidation Act, 1997 |
(a) the reference in section 312(5)(a)(i) to the sum mentioned in paragraph (b) shall in the case of patent rights be construed as a reference to the amount of the capital expenditure on the acquisition of the patent rights remaining unallowed, computed in accordance with section 756, and |
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