Links from Section 27 | ||
---|---|---|
Act | Linked to | Context |
Companies Act 2014 |
(b) For the purposes of paragraph (a), a winding up shall be taken to commence on the passing by the company of a resolution for the winding up of the company,
or on the presentation of a winding up petition if no such resolution has previously been passed and a winding up order is
made on the petition, or on the doing of any other act for a like purpose in the case of a winding up otherwise than under
the
|
|
Links to Section 27 (from within TaxSource Total) | ||
Act | Linked from | Context |
then, for the purposes of the application of section 27(2) to the appeal concerned, the appeal shall be regarded as accepted by the Appeal Commissioners (within the meaning of section 949J, inserted by section 34, of the Act of 1997), but without prejudice to paragraphs (b) and (c) of section 949N(1), inserted by section 34, of that Act. |
||
then, for the purposes of the application of section 27(2) to the appeal concerned, the appeal shall be regarded as accepted by the Appeal Commissioners (within the meaning of section 949J, inserted by section 34, of the Act of 1997), but without prejudice to paragraphs (b) and (c) of section 949N(1), inserted by section 34, of that Act. |
||
Taxes Consolidation Act, 1997 |
“accounting period” means an accounting period determined in accordance with section 27; |
|
Taxes Consolidation Act, 1997 |
(6)(a) For the purposes of paragraph (b) “
|
|
Taxes Consolidation Act, 1997 |
(2) This section is without prejudice to the generality of the Interpretation Act 2005 and, in particular, section 27 of that Act as that section relates to a liability arising under the section 627 or 628 that was contained in this Chapter before 10 October 2018. |
|
Taxes Consolidation Act, 1997 |
(a) where the person is a company, an accounting period determined in accordance with section 27, or |
|
Taxes Consolidation Act, 1997 |
(a) where the person is a company, an accounting period determined in accordance with section 27, or |
|
Taxes Consolidation Act, 1997 |
“accounting period” means the period for which an investment undertaking or sub-fund, as the case may be, makes up its accounts and subsections (2) and (3) of section 27 shall have application for the purposes of determining the accounting period of an investment undertaking or sub-fund; |
|
Taxes Consolidation Act, 1997 |
“accounting period” in relation to a company, means an accounting period determined in accordance with section 27; |
|
Taxes Consolidation Act, 1997 |
and references in this subsection and subsection (2) to an accounting period are references to such a period as determined by virtue of the application, by subsection (3), of certain provisions of section 27 for the purposes of this section. |
|
Taxes Consolidation Act, 1997 |
(3) Without prejudice to subsections (1) and (2) of this section, subsections (3), (5) and (7) of section 27 shall apply for the purpose of this section as they apply for the purposes of corporation tax, except to the extent those provisions relate to a company becoming or ceasing to be within the charge to corporation tax. |
|
Taxes Consolidation Act, 1997 |
a controlled foreign company charge shall be made on the chargeable company for the accounting period of the chargeable company, as determined in accordance with section 27, in which the accounting period of the controlled foreign company ends. |