Links from Section 80A | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(b) the company will not be entitled to any allowance in respect of expenditure incurred on assets which are the subject of relevant short-term leases under Part 9, section 670, Part 29 or any other provision of the Tax Acts relating to the making of allowances in accordance with Part 9, and |
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Taxes Consolidation Act, 1997 |
(b) the company will not be entitled to any allowance in respect of expenditure incurred on assets which are the subject of relevant short-term leases under Part 9, section 670, Part 29 or any other provision of the Tax Acts relating to the making of allowances in accordance with Part 9, and |
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Taxes Consolidation Act, 1997 |
(a) subject to paragraph (c), subsection (2) of section 284 shall be construed as if a reference in that section to an amount of wear and tear allowance to be made was a reference to an amount, computed in accordance with generally accepted accounting practice, charged to the profit and loss account of the company for the period of account which is the same as the specified period in respect of the amortisation or impairment of the cost of specified assets, |
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Taxes Consolidation Act, 1997 |
(a) in respect of those assets, is entitled to any allowance under Part 9, section 670, Part 29 or any other provision of the Tax Acts relating to the making of allowances in accordance with Part 9, and |
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Taxes Consolidation Act, 1997 |
(a) in respect of those assets, is entitled to any allowance under Part 9, section 670, Part 29 or any other provision of the Tax Acts relating to the making of allowances in accordance with Part 9, and |
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Taxes Consolidation Act, 1997 |
“threshold amount” in relation to a group of companies means the aggregate of allowances granted to all companies which are members of that group in respect of expenditure incurred on specified assets under Part 9, section 670, Part 29 or any other provision of the Tax Acts relating to the making of allowances in accordance with Part 9 for the threshold period; |
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Taxes Consolidation Act, 1997 |
“threshold amount” in relation to a group of companies means the aggregate of allowances granted to all companies which are members of that group in respect of expenditure incurred on specified assets under Part 9, section 670, Part 29 or any other provision of the Tax Acts relating to the making of allowances in accordance with Part 9 for the threshold period; |
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Taxes Consolidation Act, 1997 |
(b) sections 412 to 418 shall apply for the purposes of this subsection as they would apply for the purposes of Chapter 5 of Part 12 if— |
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Taxes Consolidation Act, 1997 |
“lessee” and “lessor” have the same meanings, respectively, as in section 403; |
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Taxes Consolidation Act, 1997 |
(c) the income from relevant short-term leases will be treated for the purposes of section 403 as if it were not income from a trade of leasing. |
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Taxes Consolidation Act, 1997 |
(b) the income from specified assets will be treated for the purposes of section 403 as if it were not income from a trade of leasing, |
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Taxes Consolidation Act, 1997 |
(b) sections 412 to 418 shall apply for the purposes of this subsection as they would apply for the purposes of Chapter 5 of Part 12 if— |
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Taxes Consolidation Act, 1997 |
(ii) paragraph (c) of section 411(1) were deleted; |
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Taxes Consolidation Act, 1997 |
(b) sections 412 to 418 shall apply for the purposes of this subsection as they would apply for the purposes of Chapter 5 of Part 12 if— |
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Taxes Consolidation Act, 1997 |
(b) sections 412 to 418 shall apply for the purposes of this subsection as they would apply for the purposes of Chapter 5 of Part 12 if— |
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Taxes Consolidation Act, 1997 |
(a) in respect of those assets, is entitled to any allowance under Part 9, section 670, Part 29 or any other provision of the Tax Acts relating to the making of allowances in accordance with Part 9, and |
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Taxes Consolidation Act, 1997 |
“threshold amount” in relation to a group of companies means the aggregate of allowances granted to all companies which are members of that group in respect of expenditure incurred on specified assets under Part 9, section 670, Part 29 or any other provision of the Tax Acts relating to the making of allowances in accordance with Part 9 for the threshold period; |
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Taxes Consolidation Act, 1997 |
(b) the company will not be entitled to any allowance in respect of expenditure incurred on assets which are the subject of relevant short-term leases under Part 9, section 670, Part 29 or any other provision of the Tax Acts relating to the making of allowances in accordance with Part 9, and |
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Taxes Consolidation Act, 1997 |
(a) in respect of those assets, is entitled to any allowance under Part 9, section 670, Part 29 or any other provision of the Tax Acts relating to the making of allowances in accordance with Part 9, and |
|
Taxes Consolidation Act, 1997 |
“threshold amount” in relation to a group of companies means the aggregate of allowances granted to all companies which are members of that group in respect of expenditure incurred on specified assets under Part 9, section 670, Part 29 or any other provision of the Tax Acts relating to the making of allowances in accordance with Part 9 for the threshold period; |
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Taxes Consolidation Act, 1997 |
(b) the company will not be entitled to any allowance in respect of expenditure incurred on assets which are the subject of relevant short-term leases under Part 9, section 670, Part 29 or any other provision of the Tax Acts relating to the making of allowances in accordance with Part 9, and |
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Taxes Consolidation Act, 1997 |
(b) in the case of companies which are members of a group the respective ends of the accounting periods of which do not coincide,
the period specified in a notice in writing made jointly by companies which are members of the group and given to the inspector
on or before the specified return date for the chargeable period (within the meaning of
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Links to Section 80A (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(ii) the lease term is greater than or equal to 65 per cent of the predictable useful life (within the meaning of section 80A) of the leased asset; |
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Taxes Consolidation Act, 1997 |
then, subject to paragraph (c) and section 80A(2)(c), the activities referred to in clause (I) and the lease adjacent activities carried on by such a company shall, for the purposes of this section, be regarded as the leasing business of that company, and references in this section to profits of the leasing business shall be construed as references to the profits arising directly from these activities. |
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Taxes Consolidation Act, 1997 |
“predictable useful life” and “relevant period” have, respectively, the same meanings as they have in section 80A. |
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Taxes Consolidation Act, 1997 |
(2) Subject to sections 80A and 299, Chapter 8 of Part 4, and subsection (4), for the purposes of computing income of a company from a trade of leasing, the income of a lessor from a finance lease— |
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Taxes Consolidation Act, 1997 |
(3) Subject to sections 80A and 299, Chapter 8 of Part 4, and subsection (4), for the purposes of computing the trading profits of a company which is the lessee in respect of a leased asset that is employed in that trade, the amount to be deducted in computing the profits or gains of a lessee— |