Links from Section 1013 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
“specified deduction” means the deduction referred to in section 324(2), 333(2), 345(3), 354(3), 370(3), 372E(3) or 372O(3) as the “second-mentioned deduction” or in paragraph 13 of Schedule 32 as the “further deduction”; |
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Taxes Consolidation Act, 1997 |
(b) in the case of a company, sections 243, 308(4) and 396(2) and subsections (1), (2) and (6) of section 420. |
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Taxes Consolidation Act, 1997 |
(a) in the case of an individual, sections 245 to 255, 305 and 381, and |
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Taxes Consolidation Act, 1997 |
(a) in the case of an individual, sections 245 to 255, 305 and 381, and |
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Taxes Consolidation Act, 1997 |
(b) Notwithstanding paragraph (a) and paragraphs (a)(II) and (b)(II) of subsection (2), this section shall apply in so far as the trade of a limited partnership consists of the management and letting of holiday cottages within the meaning of section 268, where— |
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Taxes Consolidation Act, 1997 |
(d) This paragraph applies to a specified individual where in charging the profits or gains of the individual’s several trade an allowance in respect of capital expenditure on machinery or plant to which the provisions of section 284(3A) apply has been or is to be made to that individual; but this paragraph shall not apply to such an individual as respects— |
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Taxes Consolidation Act, 1997 |
(iii) a loss sustained in the trade in
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Taxes Consolidation Act, 1997 |
(a) in the case of an individual, sections 245 to 255, 305 and 381, and |
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Taxes Consolidation Act, 1997 |
(b) in the case of a company, sections 243, 308(4) and 396(2) and subsections (1), (2) and (6) of section 420. |
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Taxes Consolidation Act, 1997 |
“specified deduction” means the deduction referred to in section 324(2), 333(2), 345(3), 354(3), 370(3), 372E(3) or 372O(3) as the “second-mentioned deduction” or in paragraph 13 of Schedule 32 as the “further deduction”; |
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Taxes Consolidation Act, 1997 |
“specified deduction” means the deduction referred to in section 324(2), 333(2), 345(3), 354(3), 370(3), 372E(3) or 372O(3) as the “second-mentioned deduction” or in paragraph 13 of Schedule 32 as the “further deduction”; |
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Taxes Consolidation Act, 1997 |
“specified deduction” means the deduction referred to in section 324(2), 333(2), 345(3), 354(3), 370(3), 372E(3) or 372O(3) as the “second-mentioned deduction” or in paragraph 13 of Schedule 32 as the “further deduction”; |
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Taxes Consolidation Act, 1997 |
“specified deduction” means the deduction referred to in section 324(2), 333(2), 345(3), 354(3), 370(3), 372E(3) or 372O(3) as the “second-mentioned deduction” or in paragraph 13 of Schedule 32 as the “further deduction”; |
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Taxes Consolidation Act, 1997 |
(II) where in computing the amount of the profits or gains, if any, of the partnership trade a second-mentioned deduction (within the meaning of section 354(3)) may be made by virtue of section 354(3), this paragraph shall not apply to such an individual as respects— |
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Taxes Consolidation Act, 1997 |
(II) where in computing the amount of the profits or gains, if any, of the partnership trade a second-mentioned deduction (within the meaning of section 354(3)) may be made by virtue of section 354(3), this paragraph shall not apply to such an individual as respects— |
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Taxes Consolidation Act, 1997 |
“specified deduction” means the deduction referred to in section 324(2), 333(2), 345(3), 354(3), 370(3), 372E(3) or 372O(3) as the “second-mentioned deduction” or in paragraph 13 of Schedule 32 as the “further deduction”; |
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Taxes Consolidation Act, 1997 |
“specified deduction” means the deduction referred to in section 324(2), 333(2), 345(3), 354(3), 370(3), 372E(3) or 372O(3) as the “second-mentioned deduction” or in paragraph 13 of Schedule 32 as the “further deduction”; |
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Taxes Consolidation Act, 1997 |
“specified deduction” means the deduction referred to in section 324(2), 333(2), 345(3), 354(3), 370(3), 372E(3) or 372O(3) as the “second-mentioned deduction” or in paragraph 13 of Schedule 32 as the “further deduction”; |
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Taxes Consolidation Act, 1997 |
(a) in the case of an individual, sections 245 to 255, 305 and 381, and |
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Taxes Consolidation Act, 1997 |
(II) the loss referred to in subparagraph (i) of paragraph (a) of that subsection arises from the taking into account for the purposes of section 392(1) of an allowance to be made in respect of excepted expenditure, or |
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Taxes Consolidation Act, 1997 |
(iii) a loss sustained in the trade in
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Taxes Consolidation Act, 1997 |
(b) in the case of a company, sections 243, 308(4) and 396(2) and subsections (1), (2) and (6) of section 420. |
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Taxes Consolidation Act, 1997 |
(ii) the expenditure incurred on the provision of the machinery or plant was incurred under an obligation entered into by the lessor (within the meaning of section 403) and the lessee (within the meaning of section 403) before 1 March 2001. |
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Taxes Consolidation Act, 1997 |
(ii) the expenditure incurred on the provision of the machinery or plant was incurred under an obligation entered into by the lessor (within the meaning of section 403) and the lessee (within the meaning of section 403) before 1 March 2001. |
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Taxes Consolidation Act, 1997 |
“excepted expenditure” means expenditure to which the provisions of section 409A apply and expenditure to which the provisions of that section or section 409B would apply but for the provisions of— |
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Taxes Consolidation Act, 1997 |
(i) section 409A(5), or |
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Taxes Consolidation Act, 1997 |
“excepted expenditure” means expenditure to which the provisions of section 409A apply and expenditure to which the provisions of that section or section 409B would apply but for the provisions of— |
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Taxes Consolidation Act, 1997 |
(ii) paragraph (a) of the definition of “specified building” in subsection (1) or (4) of section 409B, |
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Taxes Consolidation Act, 1997 |
(i) the partnership trade consists wholly of the leasing of machinery or plant to a qualifying company within the meaning of section 486B, and |
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Taxes Consolidation Act, 1997 |
(b) in the case of a company, sections 243, 308(4) and 396(2) and subsections (1), (2) and (6) of section 420. |
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Links to Section 1013 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(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. |