Link Report

This report lists all the outbound links from Section 1009 under the heading Links from Section 1009.

Sections and schedules within TaxSource Total linking to Section 1009 are listed under Links to Section 1009 (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 Links in repealed sections of the legislation are not listed.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 1009
Act Linked to Context

Taxes Consolidation Act, 1997

sec0021.html

(b) Where a capital allowance equal to an appropriate share of a joint allowance would be made, if section 21(2) had not been enacted, in charging to income tax the profits of a company’s several trade for any year of assessment, the relevant amount shall for corporation tax purposes be treated as a trading expense of the company’s several trade for any accounting period of the company any part of which falls within that year of assessment.

Taxes Consolidation Act, 1997

sec0021.html

(c) Where a balancing charge equal to an appropriate share of a joint charge would be made, if section 21(2) had not been enacted, in charging to income tax the profits of a company’s several trade for any year of assessment, the relevant amount shall for corporation tax purposes be treated as a trading receipt of the company’s several trade for any accounting period of the company any part of which falls within that year of assessment.

Taxes Consolidation Act, 1997

sec1008.html

(2) Subject to this section, subsections (1), (2)(a) and (3) of section 1008 shall apply for the purposes of corporation tax as they apply for the purposes of income tax.

Taxes Consolidation Act, 1997

sec1010.html

(d) Notwithstanding section 1010(8), any reference in this subsection to a joint allowance for a year of assessment shall not include a reference to any capital allowance which is or could be brought forward from a previous year of assessment.

Links to Section 1009 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec1014.html

(3) This Part (other than sections 1009, 1010(8) and 1013) and sections 30 and 913(7) shall apply with any necessary modifications to the activities of a grouping in the same manner as they apply to a trade or profession carried on by 2 or more persons in partnership.

Taxes Consolidation Act, 1997

sec0426.html

(1) For the purposes of this section, the amount of a company’s share in the profits or loss of any accounting period of a partnership shall be such amount as is determined in accordance with section 1009.