Link Report

This report lists all the outbound links from Section 897 under the heading Links from Section 897.

Sections and schedules within TaxSource Total linking to Section 897 are listed under Links to Section 897 (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 Links in repealed sections of the legislation are not listed.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 897
Act Linked to Context

Taxes Consolidation Act, 1997

sec0116.html

(3) Where the employer is a body of persons, the secretary of the body or other officer (by whatever name called) performing the duties of secretary shall be deemed to be the employer for the purposes of this section, and any director (within the meaning of section 116) of a body corporate (including a company), or person engaged in the management of that body corporate, shall be deemed to be a person employed.

Taxes Consolidation Act, 1997

sec0121.html

(b) particulars of any car (within the meaning of section 121) made available to those persons by reason of that employment,

Taxes Consolidation Act, 1997

sec0122.html

(c) particulars of any preferential loan (within the meaning of section 122) made, released or written off by that employer in whole or in part and particulars of any interest released, written off or refunded by that employer in whole or in part and which was payable or paid on such loan,

Taxes Consolidation Act, 1997

sec0193.html

(d) particulars of any relevant scholarships (within the meaning of section 193) in relation to those persons, not being a payment made before the 6th day of April, 1998, in respect of a scholarship (within the meaning of that section) awarded before the 26th day of March, 1997, and

Links to Section 897 (from within TaxSource Total)
Act Linked from Context

sec0039.html

(a) in section 897—

Taxes Consolidation Act, 1997

sched29.html

section 897

Taxes Consolidation Act, 1997

sec1052.html

(3)Subsections (1) and (2) shall apply subject to sections 877(5)(b) and 897(5).

Taxes Consolidation Act, 1997

sec1054.html

(4) This section shall apply subject to sections 877(5)(b) and 897(5), but otherwise shall apply notwithstanding anything in the Income Tax Acts.

Taxes Consolidation Act, 1997

sec0118.html

then, sections 112, 114 and 897 shall apply in relation to so much of the expense as is not made good to the body corporate by the director or employee as if the expense had been incurred by the director or employee and the amount of the expense had been refunded to the director or employee by the body corporate by means of a payment in respect of expenses, and income tax shall be chargeable accordingly.