Links from Section 423 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(i) section 420 to accounting periods, profits, losses, allowances, expenses of management and charges on income of the surrendering company, |
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Taxes Consolidation Act, 1997 |
(I) be set off against the total profits under section 420, |
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Taxes Consolidation Act, 1997 |
(b) that the amount of total profits, income or relevant corporation tax for the true accounting period of the company against which group relief may be allowed in accordance with section 421(2), 420A(3) or 420B(3), as the case may be, is also so apportioned to the component accounting periods. |
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Taxes Consolidation Act, 1997 |
(ii) section 420A to accounting periods, relevant trading loss, relevant trading charges on income (or an excess thereof) and income (against which amounts may be set off under section 420A(3)), and |
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Taxes Consolidation Act, 1997 |
(ii) section 420A to accounting periods, relevant trading loss, relevant trading charges on income (or an excess thereof) and income (against which amounts may be set off under section 420A(3)), and |
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Taxes Consolidation Act, 1997 |
(II) under subsection (3) of section 420A, be set off against income specified in paragraph (a)(i), (a)(ii) or (a)(iii) of that subsection, or |
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Taxes Consolidation Act, 1997 |
(b) that the amount of total profits, income or relevant corporation tax for the true accounting period of the company against which group relief may be allowed in accordance with section 421(2), 420A(3) or 420B(3), as the case may be, is also so apportioned to the component accounting periods. |
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Taxes Consolidation Act, 1997 |
(iii) section 420B to accounting periods, relevant trading loss, relevant trading charges on income (or an excess thereof), relevant corporation tax and relievable loss, |
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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 |
(b) that the amount of total profits, income or relevant corporation tax for the true accounting period of the company against which group relief may be allowed in accordance with section 421(2), 420A(3) or 420B(3), as the case may be, is also so apportioned to the component accounting periods. |
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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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Links to Section 423 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(a) all the claims so made are admissible only by virtue of subsection (2) or (3) of section 423, and |
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Taxes Consolidation Act, 1997 |
(a) all the claims so made are admissible only by virtue of subsection (2) or (3) of section 423, and |
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Taxes Consolidation Act, 1997 |
(a) a consortium claim, and a claim other than a consortium claim, shall not both have effect as respects the loss or other amount of the same accounting period of the same surrendering company unless each of the 2 claims is as respects a loss or other amount apportioned under section 423(2)(a) to a component of that accounting period, and the 2 components do not overlap; |