Links from Section 285D | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
then, for any chargeable period a wear and tear allowance is to be made under section 284 in respect of any qualifying expenditure specified in that qualifying certificate, subsection (2) of that section shall apply as if the reference in paragraph (ad) of that subsection to 12.5 per cent were a reference to 50 per cent. |
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Taxes Consolidation Act, 1997 |
“eligible person” means a person carrying on farming, the profits or gains of which are chargeable to tax in accordance with section 655; |
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Taxes Consolidation Act, 1997 |
“farming” has the same meaning as it has in Part 23, other than in section 664; |
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Taxes Consolidation Act, 1997 |
(i) the person may appeal the decision, by notice in writing (in this section referred to as a ‘notice of appeal’), to the appeals officer (within the meaning of section 667G) within 21 days of the date of the notification, |
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Taxes Consolidation Act, 1997 |
(13)Subsections (5) to (10) of section 667G shall apply to an appeal under this section as they apply to an appeal under that section. |
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Taxes Consolidation Act, 1997 |
(18) Notwithstanding section 851A, where subsection (17) applies to a person in respect of a chargeable period, the Revenue Commissioners may disclose the following information in respect of the year in which the chargeable period ends: |
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Taxes Consolidation Act, 1997 |
“tax reference number” has the same meaning as it has in section 891B(1); |
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Links to Section 285D (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
Qualifying Equipment Referred to in Section 285D |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(1) The Minister may appoint a person to be an appeals officer (in this section and section 667G referred to as an ‘appeals officer’)
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