Link Report

This report lists all the outbound links from Section 761 under the heading Links from Section 761.

Sections and schedules within TaxSource Total linking to Section 761 are listed under Links to Section 761 (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 Links in repealed sections of the legislation are not listed.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 761
Act Linked to Context

Taxes Consolidation Act, 1997

sec0018.html

(a) the person is carrying on a trade the profits or gains of which are, or, if there were any, would be, chargeable to tax under Case I of Schedule D for the chargeable period for which the allowance or charge is made, and

Taxes Consolidation Act, 1997

sec0018.html

but nothing in this subsection shall affect the preceding provisions of this Chapter allowing a deduction as expenses in computing the profits or gains of a trade or requiring a charge to be made under Case IV of Schedule D.

Taxes Consolidation Act, 1997

sec0018.html

(2) Except where provided for in subsection (1), an allowance under this Chapter shall be made by means of discharge or repayment of tax and shall be available against income from patents, and a charge under this Chapter shall be made under Case IV of Schedule D.

Links to Section 761 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0762.html

(1) Subject to subsection (2), Chapter 4 of Part 9 shall apply as if this Chapter were contained in that Part, and any reference in the Tax Acts to any capital allowance to be given by means of discharge or repayment of tax and to be available or available primarily against a specified class of income shall include a reference to any capital allowance given in accordance with section 761(2).