| Links from Section 79A | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
“foreign currency asset”, in relation to a company, means an asset, not being a relevant monetary item (within the meaning of section 79), of the company the consideration for the acquisition of which consisted solely of an amount denominated in a currency other than the currency of the State; |
|
|
Taxes Consolidation Act, 1997 |
(i) a liability, not being a relevant monetary item (within the meaning of section 79), or |
|
|
Taxes Consolidation Act, 1997 |
“rate of exchange” has the meaning assigned to it by section 79. |
|
| Links to Section 79A (from within TaxSource Total) | ||
|
None |
||