Links from Section 835S | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(4) The amount of the creditable tax to be allowed against corporation tax in respect of any controlled foreign company charge for an accounting period shall not exceed the corporation tax attributable to that charge under section 835R for that period. |
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Links to Section 835S (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
“creditable tax” shall be construed in accordance with section 835S; |
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Taxes Consolidation Act, 1997 |
(7) The amount of corporation tax chargeable in accordance with subsection (6) shall be reduced by the amount of any creditable tax, as determined under section 835S, in respect of the accounting period concerned. |