Link Report

This report lists all the outbound links from Section 835P under the heading Links from Section 835P.

Sections and schedules within TaxSource Total linking to Section 835P are listed under Links to Section 835P (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 Links in repealed sections of the legislation are not listed.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 835P
Act Linked to Context

Taxes Consolidation Act, 1997

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(a) the corporation tax that would be charged at the rate specified in section 21(1)(f) on that part of the corresponding chargeable profits in the State for the accounting period which would consist of profits chargeable to tax under Case I or II of Schedule D,

Taxes Consolidation Act, 1997

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(b) the corporation tax that would be charged at the rate specified in section 21A(3) on that part of the corresponding chargeable profits in the State for the accounting period which would consist of profits which would be chargeable to tax under Case III, IV or V of Schedule D, and

Taxes Consolidation Act, 1997

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(c) the capital gains tax that would, in accordance with section 78 or otherwise, be charged on that part of the corresponding chargeable profits in the State for the accounting period which would consist of chargeable gains,

Taxes Consolidation Act, 1997

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if, for the purpose only of determining under which Case of Schedule D the corresponding chargeable profits would be chargeable to tax, the assumption in section 835O(1)(d) did not apply and the activities carried on by the controlled foreign company in its territory of residence were deemed to be carried on in the State.

Links to Section 835P (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0835I.html

“corresponding corporation tax in the State” means the amount of corporation tax and capital gains tax which would be chargeable in the State in respect of the controlled foreign company’’s corresponding chargeable profits in the State for the accounting period in accordance with section 835P if the assumptions specified in section 835O were to apply to the company;