Links from Section 422 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(i) be set off against the total profits under section 420, |
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Taxes Consolidation Act, 1997 |
(ii) under subsection (3) of section 420A, be set off against income specified in subparagraph (i), (ii) or (iii) of paragraph (a) of that subsection, or |
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Taxes Consolidation Act, 1997 |
(iii) reduce the relevant corporation tax under subsection (3) of section 420B, |
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Taxes Consolidation Act, 1997 |
(iii) the relevant corporation tax (within the meaning of section 420B) which may be reduced by the amount mentioned in paragraph (a)(iii) (as reduced where so required), |
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Links to Section 422 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(8) In applying any of the preceding subsections in the case of a claim made by a company as a member of a consortium, only a fraction of the loss referred to in subsection (1), or of the excess referred to in subsection (2), (3) or (6), as the case may be, may be set off under the subsection in question, and that fraction shall be equal to that member’s share in the consortium, subject to any further reduction under section 422(2). |
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Taxes Consolidation Act, 1997 |
(5) For the purposes of this section in the case of a claim made by a company as a member of a consortium, only a fraction of a relevant trading loss or an excess of relevant trading charges on income may be set off, and that fraction shall be equal to that member’s share in the consortium, subject to any further reduction under section 422(2). |
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Taxes Consolidation Act, 1997 |
(b) references in subsection (1) and in section 422 to accounting periods shall be so construed that if the 2 companies are members of the same group in the surrendering company’s accounting period they shall under section 422 also be members of the same group in any corresponding accounting period of the claimant company; |
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Taxes Consolidation Act, 1997 |
(b) references in subsection (1) and in section 422 to accounting periods shall be so construed that if the 2 companies are members of the same group in the surrendering company’s accounting period they shall under section 422 also be members of the same group in any corresponding accounting period of the claimant company; |
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Taxes Consolidation Act, 1997 |
(c) references in section 422 to— |
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Taxes Consolidation Act, 1997 |
shall be so construed that an amount apportioned under subsection (2) to a component accounting period may fall to be reduced under section 422(2). |
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Taxes Consolidation Act, 1997 |
(24) For the purposes of subsections (21) and (22), in the case of a claim made by a company as a member of a consortium only a fraction of a restricted loss may be set off, and that fraction shall be equal to that member’s share in the consortium, subject to any further reduction under section 422(2). |