| Links from Section 1041 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(a) tax on profits or gains chargeable to tax under Case V of Schedule D, or |
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Taxes Consolidation Act, 1997 |
(b) tax on any of the profits or gains chargeable under Case IV of Schedule D which arise under the terms of a lease, but to a person other than the lessor, or which otherwise arise out of any disposition or contract such that if they arose to the person making it they would be chargeable under Case V of Schedule D, |
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Taxes Consolidation Act, 1997 |
(b) tax on any of the profits or gains chargeable under Case IV of Schedule D which arise under the terms of a lease, but to a person other than the lessor, or which otherwise arise out of any disposition or contract such that if they arose to the person making it they would be chargeable under Case V of Schedule D, |
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Taxes Consolidation Act, 1997 |
where payment is made (whether in the State or elsewhere) directly to a person whose usual place of abode is outside the State; but section 238 shall apply in relation to the payment as it applies to other payments, being annual payments charged with tax under Schedule D and not payable out of profits or gains brought into charge to tax. |
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Taxes Consolidation Act, 1997 |
where payment is made (whether in the State or elsewhere) directly to a person whose usual place of abode is outside the State; but section 238 shall apply in relation to the payment as it applies to other payments, being annual payments charged with tax under Schedule D and not payable out of profits or gains brought into charge to tax. |
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Taxes Consolidation Act, 1997 |
(1)Section 1034 shall not apply to— |
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| Links to Section 1041 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(7) Except where provided by section 1041(1), this section shall not apply to any rents or other sums in respect of which the person entitled to them is chargeable to tax under Case V of Schedule D or would be so chargeable but for any exemption from tax. |
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Taxes Consolidation Act, 1997 |
(3) This section shall not apply to any sum assessed under section 238 by virtue of section 246(2), 757 or 1041(1). |
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