Link Report

This report lists all the outbound links from Section 766A under the heading Links from Section 766A.

Sections and schedules within TaxSource Total linking to Section 766A are listed under Links to Section 766A (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 Links in repealed sections of the legislation are not listed.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 766A
Act Linked to Context

Taxes Consolidation Act, 1997

sec0268.html#part9

“relevant expenditure” on a building or structure, in relation to a company, means expenditure incurred by the company on the construction of a building or structure which is to be used wholly and exclusively for the purposes of the carrying on by the company of research and development activities in a relevant Member State qualifying building, being expenditure which qualifies for an allowance under Part 9 or this Part: but expenditure incurred by a company which is resident in the State shall not be relevant expenditure if it—

Taxes Consolidation Act, 1997

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(ii) the transfer is a transfer to which section 617 applies, and

Taxes Consolidation Act, 1997

sec0766.html

“qualified company”, “relevant member State” and “research and development activities” have the same meanings as in section 766;

Taxes Consolidation Act, 1997

sec0766.html

(III) any expenditure on research and development within the meaning of section 766;

Taxes Consolidation Act, 1997

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(iv) paragraphs (i) to (iii) of section 766(1)(b) shall apply.

Taxes Consolidation Act, 1997

sec0766.html

(3A) Where an event referred to in section 766(4C) occurs and—

Taxes Consolidation Act, 1997

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(b) Subject to section 766B, on receipt of a claim the Revenue Commissioners shall pay any excess remaining to the company, in 3 instalments—

Taxes Consolidation Act, 1997

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(i) the first instalment shall be paid by the Revenue Commissioners not earlier than the date provided for in paragraph (b) of the definition of “specified return date for the chargeable period” as defined in section 950(1) paragraph (b)(i) of the definition of “specified return date for the chargeable period” as defined in section 959A, for the accounting period in which the expenditure on research and development was incurred and shall equal 33 per cent of the excess remaining,

Taxes Consolidation Act, 1997

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(8) Any amount payable by the Revenue Commissioners to the company or another company by virtue of subsection (4B) shall be deemed to be an overpayment of corporation tax, for the purposes only of section 1006A(2) section 960H(2).

Links to Section 766A (from within TaxSource Total)
Act Linked from Context

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(b) in section 766A(6)(a) and (b) by substituting “as is just and reasonable” for “as appears to the inspector (or on appeal to the Appeal Commissioners) to be just and reasonable”, and

Taxes Consolidation Act, 1997

sec0766.html

(i) paid by the Revenue Commissioners in accordance with subsection (4B) of this section or section 766A(4B), as the case may be, or

Taxes Consolidation Act, 1997

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(4C) Where a company (in this section and section 766A referred to as the “predecessor”) which has made a claim in accordance with this section ceases to carry on a trade which includes the carrying on by it of research and development activities and another company (in this section and section 766A referred to as the “successor”) commences to carry on the trade and those research and development activities (the cessation and commencement referred to in this section and section 766A as the ‘event’) and—

Taxes Consolidation Act, 1997

sec0766.html

(4C) Where a company (in this section and section 766A referred to as the “predecessor”) which has made a claim in accordance with this section ceases to carry on a trade which includes the carrying on by it of research and development activities and another company (in this section and section 766A referred to as the “successor”) commences to carry on the trade and those research and development activities (the cessation and commencement referred to in this section and section 766A as the ‘event’) and—

Taxes Consolidation Act, 1997

sec0766.html

(4C) Where a company (in this section and section 766A referred to as the “predecessor”) which has made a claim in accordance with this section ceases to carry on a trade which includes the carrying on by it of research and development activities and another company (in this section and section 766A referred to as the “successor”) commences to carry on the trade and those research and development activities (the cessation and commencement referred to in this section and section 766A as the ‘event’) and—

Taxes Consolidation Act, 1997

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(7)(a)The Revenue Commissioners An authorised officer may in relation to a claim by a company under this section or section 766A—

Taxes Consolidation Act, 1997

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(ii) notwithstanding any obligation as to secrecy or other restriction on the disclosure of information imposed by, or under, the Tax Acts or any other statute or otherwise, but subject to paragraph (b), disclose any detail in the company’s claim under this section, or under section 766A, which they consider necessary for the purposes of such consultation.

Taxes Consolidation Act, 1997

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766B Limitation of tax credits to be paid under section 766 or 766A.

Taxes Consolidation Act, 1997

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(3) Where in respect of expenditure in an accounting period a company makes a claim under section 766(4B) or 766A(4B), then the aggregate amount payable by the Revenue Commissioners to that company under those sections shall not exceed the greater of—

Taxes Consolidation Act, 1997

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(a) the aggregate of the corporation tax paid by the company in respect of accounting periods ending in the 10 years immediately preceding the time specified in subsection (4A)(b) of section 766, in relation to the accounting period in which the expenditure was incurred, as reduced by any amounts payable to the company in respect of claims made under section 766(4B) or 766A(4B), as the case may be, in respect of expenditure in a previous accounting period, or

Taxes Consolidation Act, 1997

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(i) the amount by which the aggregate of any amounts payable to the company in respect of claims made under section 766(4B) or 766A(4B), as the case may be, in respect of expenditure incurred in a previous accounting period, exceeds the payroll liabilities in respect of the period—