Links from Section 658A | ||
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Act | Linked to | Context |
Social Welfare Consolidation Act 2005 |
(b) where the person is not a company, any contributions paid under the Social Welfare Consolidation Act 2005, income tax or universal social charge; |
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Taxes Consolidation Act, 1997 |
“qualifying capital items” means the items specified in column (1) of the Table in Part 2 of Schedule 35A meeting the description specified in column (2) of that Table opposite the reference to those items in column (1); |
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Taxes Consolidation Act, 1997 |
(b) a wear and tear allowance is to be made under section 284, subsection (2) of that section shall apply as if the reference in paragraph (ad) of that subsection to 12.5 per cent were a reference to 50 per cent. |
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Taxes Consolidation Act, 1997 |
(a) a writing down allowance is to be made under section 658— |
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Taxes Consolidation Act, 1997 |
(3) For the purposes only of determining, in relation to a claim for an allowance under section 658 as applied by subsection (2)(a), whether and to what extent capital expenditure incurred on qualifying capital items is incurred in the relevant period, only such an amount of that capital expenditure as is properly attributable to work on the construction of the qualifying capital items concerned actually carried out during that period shall (notwithstanding any other provision of the Tax Acts as to the time when any capital expenditure is or is to be treated as incurred) be treated as having been incurred in that period. |
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Taxes Consolidation Act, 1997 |
(7) Notwithstanding section 851A, where subsection (6) applies to a person in respect of a chargeable period, the Revenue Commissioners may disclose the following information in respect of the year in which the chargeable period ends: |
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Links to Section 658A (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
Types and Descriptions of Slurry Storage Items for the Purposes of Section 658A |