Links from Section 835HA | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(v) the supply and acquisition of the asset occurs in the course of a conversion of a building society to a company, to which paragraph 1 of Schedule 16 applies, or |
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Taxes Consolidation Act, 1997 |
(vi) the supply and acquisition of the asset occurs in the course of a transfer, to which paragraph 2 of Schedule 17 applies, from a trustee savings bank to a successor company. |
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Taxes Consolidation Act, 1997 |
(a) subject to subsection (4), this Part shall apply notwithstanding any provision in Part 9, 10, 23, 24, 24A, 29 or 36 or Schedule 18B as to the computation of allowances or charges relating to capital expenditure, and |
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Taxes Consolidation Act, 1997 |
(b) any allowances to be made to the acquirer in respect of capital expenditure incurred on a specified intangible asset to which section 291A applies in circumstances where, under section 288(3C), the amount of that expenditure is deemed, for the purposes of Chapters 2 and 4 of Part 9, to be the amount of expenditure still unallowed on the specified intangible asset, |
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Taxes Consolidation Act, 1997 |
(I)section 289(6), or |
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Taxes Consolidation Act, 1997 |
(b) any allowances to be made to the acquirer in respect of capital expenditure incurred on a specified intangible asset to which section 291A applies in circumstances where, under section 288(3C), the amount of that expenditure is deemed, for the purposes of Chapters 2 and 4 of Part 9, to be the amount of expenditure still unallowed on the specified intangible asset, |
|
Taxes Consolidation Act, 1997 |
(5) Where, subject to this section, section 835C applies in computing the amount of any allowances to be made to an acquirer in respect of capital expenditure incurred on a specified intangible asset (within the meaning of section 291A), section 291A(3) shall, in each chargeable period, apply with any necessary modifications to give effect to section 835C(2)(a). |
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Taxes Consolidation Act, 1997 |
(5) Where, subject to this section, section 835C applies in computing the amount of any allowances to be made to an acquirer in respect of capital expenditure incurred on a specified intangible asset (within the meaning of section 291A), section 291A(3) shall, in each chargeable period, apply with any necessary modifications to give effect to section 835C(2)(a). |
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Taxes Consolidation Act, 1997 |
(I)section 308A(3), |
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Taxes Consolidation Act, 1997 |
(II)section 310(3), |
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Taxes Consolidation Act, 1997 |
(II)section 312(5)(a), |
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Taxes Consolidation Act, 1997 |
(III)section 400(6), |
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Taxes Consolidation Act, 1997 |
(IV)section 631(2), or |
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Taxes Consolidation Act, 1997 |
(iii) the supply and acquisition of the asset occurs in the course of a merger to which section 633A applies, |
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Taxes Consolidation Act, 1997 |
(iv) the supply and acquisition is of an interest in farm land to which section 658(9) applies, |
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Taxes Consolidation Act, 1997 |
(V)section 670(12), applies, |
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Taxes Consolidation Act, 1997 |
(1)Section 835C shall not apply in computing the amount of— |
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Taxes Consolidation Act, 1997 |
(3) Where section 835C applies in computing any deductions or additions to be made to the acquirer or supplier of an asset, as the case may be, in respect of allowances and charges relating to capital expenditure on an asset— |
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Taxes Consolidation Act, 1997 |
(4)Section 835C shall not apply instead of any other provision of Part 9, 10, 23, 24, 24A, 29 or 36 or Schedule 18B if its application would result in the amount of— |
|
Taxes Consolidation Act, 1997 |
(5) Where, subject to this section, section 835C applies in computing the amount of any allowances to be made to an acquirer in respect of capital expenditure incurred on a specified intangible asset (within the meaning of section 291A), section 291A(3) shall, in each chargeable period, apply with any necessary modifications to give effect to section 835C(2)(a). |
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Taxes Consolidation Act, 1997 |
(5) Where, subject to this section, section 835C applies in computing the amount of any allowances to be made to an acquirer in respect of capital expenditure incurred on a specified intangible asset (within the meaning of section 291A), section 291A(3) shall, in each chargeable period, apply with any necessary modifications to give effect to section 835C(2)(a). |
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Links to Section 835HA (from within TaxSource Total) | ||
None |