Links from Section 452A | ||
---|---|---|
Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
B is the rate per cent specified in section 21(1)(f); |
|
Taxes Consolidation Act, 1997 |
452A. Application of section 130 of Principal Act to certain non-yearly interest. |
|
Taxes Consolidation Act, 1997 |
(b) interest to which subsection (2B) of section 130, subsection (2)(a),
|
|
Taxes Consolidation Act, 1997 |
“specified interest”, in relation to a qualifying company, means interest, payable by the company in the course of a trade referred to in the definition of “qualifying company”, which apart from this section, would be treated as a distribution by virtue only of section 130(2)(d)(iv); |
|
Taxes Consolidation Act, 1997 |
(2) Section 130(2)(d)(iv) shall not apply to the deductible amount for a territory in respect of a qualifying company for an accounting period. |
|
Taxes Consolidation Act, 1997 |
(3) Section 130(2)(d)(iv) shall not apply to an amount of interest to which section 817V(1) applies from which tax has been properly deducted at the standard rate in force at the time of the payment in accordance with section 246(2) and such tax is not refundable. |
|
Taxes Consolidation Act, 1997 |
“territory” means a territory other than a relevant territory within the meaning of section 246. |
|
Taxes Consolidation Act, 1997 |
(3) Section 130(2)(d)(iv) shall not apply to an amount of interest to which section 817V(1) applies from which tax has been properly deducted at the standard rate in force at the time of the payment in accordance with section 246(2) and such tax is not refundable. |
|
Taxes Consolidation Act, 1997 |
(b) interest to which subsection (2B) of section 130, subsection (2)(a),
|
|
Taxes Consolidation Act, 1997 |
(3) Section 130(2)(d)(iv) shall not apply to an amount of interest to which section 817V(1) applies from which tax has been properly deducted at the standard rate in force at the time of the payment in accordance with section 246(2) and such tax is not refundable. |
|
Taxes Consolidation Act, 1997 |
(b) interest to which subsection (2B) of section 130, subsection (2)(a),
|
|
Links to Section 452A (from within TaxSource Total) | ||
None |