Links from Section 35 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(3) A person aggrieved by a decision of the Revenue Commissioners on any question as to the residence of that person arising under this section may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 2 months after the date of the notice of the decision. |
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Links to Section 35 (from within TaxSource Total) | ||
Act | Linked from | Context |
(3) Part 3 of the Act of 1997 is amended by substituting the following for subsections (3) and (4) of section 35: |
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Taxes Consolidation Act, 1997 |
(b) by virtue of section 35 or 63, |
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Taxes Consolidation Act, 1997 |
(ii) in the case of an insurance business, also in computing the profits or loss from pension business and general annuity business under section 715, section 76 shall not prevent the inclusion of interest, dividends and other payments to which section 35 or 63 extends notwithstanding the exemption from tax conferred by those sections respectively. |
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Taxes Consolidation Act, 1997 |
(5) In the case of an overseas life assurance company (within the meaning of section 706), in computing for the purposes of section 726 the income from the investments of the life assurance fund of the company, any interest, dividends and other payments to which section 35 or 63 extends shall be included notwithstanding the exemption from tax conferred by those sections respectively. |