This report lists all the outbound links from Section 242A under the heading Links from Section 242A.
Sections and schedules within TaxSource Total linking to Section 242A are listed under Links to Section 242A (from within TaxSource Total).
The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.
Taxes Consolidation Act, 1997
(1) In this section “relevant territory” has the meaning assigned to it in section 172A.
(3) Where, apart from this section, section 238 would apply to a payment of royalties to which this section applies, that section shall not apply to that payment.
(c) to which section 238 or 246(2) do not apply by virtue of
section 242A or 267I.