Links from Section 800 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(b) in the case of a foreign estate, be deemed to be income of the amount deemed to have been so paid, and shall be chargeable to income tax under Case III of Schedule D as if it were income arising from securities in a place outside the State. |
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Taxes Consolidation Act, 1997 |
(c) where the amount deemed to have been paid to that person as income for any year by virtue of this subsection is less or greater than the amount deemed to have been paid to that person as income for that year by virtue of subsection (2), such adjustments shall be made as are provided in section 804. |
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Links to Section 800 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
“administration period” has the meaning assigned to it by section 800(1); |
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Taxes Consolidation Act, 1997 |
(b)subsections (4) to (6) of section 800 shall apply in relation to an amount deemed to have been paid as income by virtue of paragraph (a). |