No 39 of 1997, Section 287, Link Report

Links from Section 287
Act	Linked to	Context
Corporation Tax Act, 1976	index.html	(b) that the trade had at no time consisted wholly or partly of exempted trading operations within the meaning of Chapter I of Part XXV of the Income Tax Act, 1967, or Part V of the Corporation Tax Act, 1976,
Income Tax Act, 1967	index.html	(b) that the trade had at no time consisted wholly or partly of exempted trading operations within the meaning of Chapter I of Part XXV of the Income Tax Act, 1967, or Part V of the Corporation Tax Act, 1976,
Taxes Consolidation Act, 1997	sec0284.html	“wear and tear allowance” means an allowance made under section 284 otherwise than by virtue of section 285;
Taxes Consolidation Act, 1997	sec0284.html	(2) Where for any chargeable period during which any machinery or plant has been used by a person no wear and tear allowance or a wear and tear allowance less than the normal wear and tear allowance is made to such person in respect of the machinery or plant, the normal wear and tear allowance shall be deemed for the purposes of subsections (3) and (4) of section 284 to have been made to such person in respect of the machinery or plant for that chargeable period.
Taxes Consolidation Act, 1997	sec0285.html	“wear and tear allowance” means an allowance made under section 284 otherwise than by virtue of section 285;
Links to Section 287 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sched18B.html	(iii)section 287 shall not apply as respects any accounting period during which the machinery or plant has been used wholly and exclusively for the purposes of a company’s tonnage tax trade.
Taxes Consolidation Act, 1997	sched25B.html	An amount equal to the amount of wear and tear allowances (within the meaning of section 284) made to an individual in relation to specified plant and machinery for the tax year under section 284, or deemed to have been made to an individual under section 287, whether by virtue of section 298 or otherwise, including any such allowances or part of any such allowance made to the individual in a previous tax year and carried forward from that previous tax year in accordance with Part 9.
Taxes Consolidation Act, 1997	sec0485C.html	(b) Subject to paragraph (d), a wear and tear allowance granted under section 284, or deemed to have been made to an individual under section 287, whether by virtue of section 298 or otherwise, shall only be a specified relief to the extent it relates to specified plant and machinery.