Links from Section 959AN | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
then the preliminary tax appropriate to the accounting period shall be deemed to be nil and neither subsection (3) of section 959AR nor subsection (4) of section 959AS apply as respects that accounting period. |
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Taxes Consolidation Act, 1997 |
then the preliminary tax appropriate to the accounting period shall be deemed to be nil and neither subsection (3) of section 959AR nor subsection (4) of section 959AS apply as respects that accounting period. |
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Links to Section 959AN (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(a) shall not, for the purposes of
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Taxes Consolidation Act, 1997 |
“preliminary tax” means the amount of tax which a chargeable person is required to pay in accordance with section 959AN; |
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Taxes Consolidation Act, 1997 |
(ii) where subsection (4) of section 959AN applies in relation to that period, a nil amount, |
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Taxes Consolidation Act, 1997 |
D is 90 per cent of the tax payable by the surrendering company for the relevant period, or, where subsection (4) of section 959AN applies in relation to that period, a nil amount; |
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Taxes Consolidation Act, 1997 |
(iv) any amount of preliminary tax for a relevant period in respect of which subsection (4) of section 959AN applies, |