| Links from Section 393 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
393 Extent to which capital allowances to be taken into account for purposes of section 392. |
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Taxes Consolidation Act, 1997 |
(1) The capital allowances for any year of assessment shall be taken into account under section 392(1) only if and in so far as such capital allowances are not required to offset balancing charges for the year, and relief shall not be given by reference to the capital allowances so taken into account in respect of an amount greater than the amount non-effective in the year of assessment for which the claim is made. |
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| Links to Section 393 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(i) any limitation imposed by section 393 on the amount of capital allowances which may be taken into account under section 392 shall be referred, as far as may be, to the specified capital allowances rather than to any other capital allowances, and |
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