Links from Section 769I | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(VII)a patent, referred to in paragraph (b) of the definition of ‘qualifying patent’ in section 769G(1), meets the patentability criteria set out in that paragraph, |
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Taxes Consolidation Act, 1997 |
(b)Subject to section 769P, any claim under this section shall be made once in respect of each qualifying asset and shall be made within 24 months from the end of the accounting period to which the claim relates. |
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Taxes Consolidation Act, 1997 |
(iii) A company aggrieved by an officer’s decision made under subparagraph (ii) in respect of it may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that decision. |
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Taxes Consolidation Act, 1997 |
(2)(a) Where qualifying profits in respect of a qualifying asset arise in the course of a specified trade, then a relevant company may make a claim in respect of that qualifying asset under this section, in the return required to be filed pursuant to section 959I. |
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Links to Section 769I (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
but this paragraph is subject to section 769I(6)(a)(i)(VII); |
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Taxes Consolidation Act, 1997 |
(1) For the purposes of this section relevant trading losses and relevant trading charges relating to a specified trade relevant to a qualifying asset which was the subject of a claim under section 769I(2) shall be the amount of such losses or charges as reduced by— |
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Taxes Consolidation Act, 1997 |
(1)(a) A relevant company in relation to all qualifying assets in respect of which a claim was made under section 769I(2) shall have available such records as may reasonably be required for the purposes of determining whether, in relation to such an asset, the qualifying profits has been computed in accordance with this Chapter. |
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Taxes Consolidation Act, 1997 |
(d)any apportionments required under section 769I; and |
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Taxes Consolidation Act, 1997 |
(4) Where, in advance of first making a claim under section 769I, a company has documentation in respect of— |
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Taxes Consolidation Act, 1997 |
incurred prior to 1 January 2016 which satisfies the requirements of section 769L(1) then notwithstanding subsections (1) and (2) that company may use amounts calculated with reference to that documentation in applying section 769I. |
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Taxes Consolidation Act, 1997 |
(1) Where a company has submitted an application to a Patents Office which would result in a qualifying asset if the patent or protection sought were granted, then the company may make a claim under section 769I(2)— |
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Taxes Consolidation Act, 1997 |
(a)in the accounting period in which the application is submitted, and if the application is subsequently refused then the company shall amend each return, within the meaning of section 959A, in which a deduction under section 769I(5) was claimed, and pay any additional tax and interest due accordingly, or |