No 39 of 1997, Section 402, Link Report

Links from Section 402
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0079.html	“profit and loss account” and “rate of exchange” have the same meanings respectively as in section 79;
Taxes Consolidation Act, 1997	sec0307.html	(II) given effect, in accordance with section 307(2)(a), by being treated as a trading expense or receipt, as the case may be, of the trade in computing the trading income or loss, expressed in that functional currency, of the trade for that accounting period.
Taxes Consolidation Act, 1997	sec0396.html	(3) (a) Subject to paragraph (b), for the purposes of ~~sections 396 and 397~~ sections 396, 396A and 397, the amount (which may be nil) of any set-off due to a company against income or profits of an accounting period in respect of a loss from a trade incurred by the company in an accounting period shall—
Taxes Consolidation Act, 1997	sec0396A.html	(3) (a) Subject to paragraph (b), for the purposes of ~~sections 396 and 397~~ sections 396, 396A and 397, the amount (which may be nil) of any set-off due to a company against income or profits of an accounting period in respect of a loss from a trade incurred by the company in an accounting period shall—
Taxes Consolidation Act, 1997	sec0397.html	(3) (a) Subject to paragraph (b), for the purposes of ~~sections 396 and 397~~ sections 396, 396A and 397, the amount (which may be nil) of any set-off due to a company against income or profits of an accounting period in respect of a loss from a trade incurred by the company in an accounting period shall—
Taxes Consolidation Act, 1997	sec0399.html	(4) (a) Subject to paragraph (b), where a company incurs a loss in an accounting period arising from a leasing activity in respect of which the company is within the charge to corporation tax under Case IV of Schedule D and makes a claim under section 399(1) to set that loss off against the amount of any income arising from such activities in respect of which the company is assessed to corporation tax under that Case for the same or any subsequent accounting period, the amount (which may be nil) of any set-off due to the company against that income in an accounting period shall—
Links to Section 402 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0079.html	“relevant tax contract”, in relation to an accounting period of a company, means any contract entered into by the company for the purpose of eliminating or reducing the risk of loss being incurred by the company due to a change in the value of money payable in discharge of a liability of the company to corporation tax for the accounting period, being a change resulting directly from a change in a rate of exchange of the functional currency (within the meaning of section 402) of the company for the currency of the State.
Taxes Consolidation Act, 1997	sec0079.html	(c) For the purposes of this section a gain or loss arising to a company which results directly from a change in a rate of exchange shall include a gain or loss which results directly from an event which substitutes for the currency of a State another currency of that State where the other currency, as a result of the event, becomes the functional currency (within the meaning of section 402) of the company.
Taxes Consolidation Act, 1997	sec0079B.html	“functional currency” has the same meaning as in section 402;