Links from Section 235 | ||
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Act | Linked to | Context |
Corporation Tax Act, 1976 |
(ii) any company that, as respects any accounting period ending before the 6th day of April, 1984, was granted exemption from corporation tax under section 349 (before the substitution referred to in subparagraph (i)) of the Income Tax Act, 1967, as applied for corporation tax by section 11(6) of the Corporation Tax Act, 1976; |
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Corporation Tax Act, 1976 |
(ii) any company that, as respects any accounting period ending before the 6th day of April, 1984, was granted exemption from corporation tax under section 349 (before the substitution referred to in subparagraph (i)) of the Income Tax Act, 1967, as applied for corporation tax by section 11(6) of the Corporation Tax Act, 1976; |
|
Finance Act, 1984 |
(b) (i) any body of persons that, as respects the year 1983-84 or any earlier year of assessment, was granted exemption from income tax under section 349 of the Income Tax Act, 1967, before that section was substituted by section 9 of the Finance Act, 1984, or |
|
Finance Act, 1984 |
(b) (i) any body of persons that, as respects the year 1983-84 or any earlier year of assessment, was granted exemption from income tax under section 349 of the Income Tax Act, 1967, before that section was substituted by section 9 of the Finance Act, 1984, or |
|
Income Tax Act, 1967 |
(b) (i) any body of persons that, as respects the year 1983-84 or any earlier year of assessment, was granted exemption from income tax under section 349 of the Income Tax Act, 1967, before that section was substituted by section 9 of the Finance Act, 1984, or |
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Income Tax Act, 1967 |
(ii) any company that, as respects any accounting period ending before the 6th day of April, 1984, was granted exemption from corporation tax under section 349 (before the substitution referred to in subparagraph (i)) of the Income Tax Act, 1967, as applied for corporation tax by section 11(6) of the Corporation Tax Act, 1976; |
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Income Tax Act, 1967 |
(b) (i) any body of persons that, as respects the year 1983-84 or any earlier year of assessment, was granted exemption from income tax under section 349 of the Income Tax Act, 1967, before that section was substituted by section 9 of the Finance Act, 1984, or |
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Income Tax Act, 1967 |
(ii) any company that, as respects any accounting period ending before the 6th day of April, 1984, was granted exemption from corporation tax under section 349 (before the substitution referred to in subparagraph (i)) of the Income Tax Act, 1967, as applied for corporation tax by section 11(6) of the Corporation Tax Act, 1976; |
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Taxes Consolidation Act, 1997 |
(4) A body of persons aggrieved by a notice given to that body by the Revenue Commissioners under subsection (1) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice. |
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Links to Section 235 (from within TaxSource Total) | ||
Act | Linked from | Context |
(f) in section 235— |
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Stamp Duty Consolidation Act, 1999 |
(1) In this section “approved sports body” means an “approved body of persons” within the meaning of section 235(1) of the Taxes Consolidation Act 1997. |
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Taxes Consolidation Act, 1997 |
“approved body of persons” has the same meaning as in section 235; |
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Taxes Consolidation Act, 1997 |
(i) is entitled to exemption from income tax under Schedule F in respect of the relevant distribution by virtue of section 235(2), and |
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Taxes Consolidation Act, 1997 |
“approved body of persons” has the same meaning as in section 235; |
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Taxes Consolidation Act, 1997 |
(b) Where an approved body of persons carries on a trade, the profits or gains arising from which would be chargeable to tax under Case I of Schedule D but for section 235(2), that trade shall be regarded as a relevant business activity for the purposes of this section. |
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Taxes Consolidation Act, 1997 |
“approved body of persons” has the same meaning as in section 235; |
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Taxes Consolidation Act, 1997 |
(b) Where an approved body of persons carries on a trade, the profits or gains arising from which would be chargeable to tax under Case I of Schedule D but for section 235(2), that trade shall be regarded as a relevant business activity for the purposes of this section. |
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Taxes Consolidation Act, 1997 |
(6) In this section “approved body” means an approved body of persons within the meaning of section 235(1). |
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Taxes Consolidation Act, 1997 |
(a) a certificate from the Revenue Commissioners stating that in their opinion the body is a body of persons to which section 235 applies, and |
|
Taxes Consolidation Act, 1997 |
but does not include a body to whom the Revenue Commissioners have given a notice under section 235(1); |
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Taxes Consolidation Act, 1997 |
section 235(2) shall not apply to the amount of that relevant donation. |