No 39 of 1997, Section 1007, Link Report

Links from Section 1007
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0018.html	“basis period”, in relation to a year of assessment, means the period on the profits or gains of which income tax for that year is to be finally computed under Case I of Schedule D in respect of the trade in question or, where by virtue of the Income Tax Acts the profits or gains of any other period are to be taken to be the profits or gains of that period, that other period;
Taxes Consolidation Act, 1997	sec0237.html	“annual payment” means any payment from which, apart from any insufficiency of profits or gains of the persons making it, income tax is deductible under section 237;
Taxes Consolidation Act, 1997	sec0268.html	“balancing charge” means a balancing charge under Part 9 or Chapter 1 of Part 29, as the case may be;
Taxes Consolidation Act, 1997	sec0754.html	“balancing charge” means a balancing charge under Part 9 or Chapter 1 of Part 29, as the case may be;
Taxes Consolidation Act, 1997	sec0754.html	“balancing charge” means a balancing charge under Part 9 or Chapter 1 of Part 29, as the case may be;
Links to Section 1007 (from within TaxSource Total)
Act	Linked from	Context
	sec0043.html	(5) If the relevant residential property is jointly owned and the joint owners are partners in a partnership, the precedent partner (within the meaning of section 1007 of the Act of 1997).
Taxes Consolidation Act, 1997	sched31.html	Part 43 of the Act
Taxes Consolidation Act, 1997	sched31.html	Chapter 3 of Part 4, or Part 43, of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	Chapter 3 of Part 4, or Part 43, of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sec1034.html	A person not resident in the State, whether a citizen of Ireland or not, shall be assessable and chargeable to income tax in the name of any trustee, guardian, or committee of such person, or of any factor, agent, receiver, branch or manager, whether such factor, agent, receiver, branch or manager has the receipt of the profits or gains or not, in the like manner and to the like amount as such non-resident person would be assessed and charged if such person were resident in the State and in the actual receipt of such profits or gains; but, in the case of a partnership, the precedent partner (within the meaning of section 1007) or, if there is no precedent partner, the factor, agent, receiver, branch or manager shall be deemed to be the agent of a non-resident partner.
Taxes Consolidation Act, 1997	sec0667C.html	“primary participant” means the precedent partner, within the meaning of section 1007;
Taxes Consolidation Act, 1997	sec0886.html	(d) Where any such trade, profession or other activity is carried on in partnership, the precedent partner (within the meaning of section 1007) shall for the purposes of this section be deemed to be the person carrying on that trade, profession or other activity.