Links from Section 472D | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
“associated company”, in relation to a relevant employer, means a company which is that employer’s associated company within the meaning of section 432; |
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Taxes Consolidation Act, 1997 |
“control” has the same meaning as in section 432; |
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Taxes Consolidation Act, 1997 |
(iii) in the accounting period for which his or her employer was entitled to claim relief
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Taxes Consolidation Act, 1997 |
(b) |
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Taxes Consolidation Act, 1997 |
“relevant employer” means a company that is entitled to relief
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Taxes Consolidation Act, 1997 |
(2)(a) Where, as respects an accounting period, a relevant employer surrenders an amount
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Taxes Consolidation Act, 1997 |
(3) (a) Notwithstanding subsection (2), the amount surrendered
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Taxes Consolidation Act, 1997 |
(4) (a) Where, by virtue of subsection (3), part of the amount surrendered
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Taxes Consolidation Act, 1997 |
(b) If and so far as any part of the amount surrendered by a relevant employer
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Taxes Consolidation Act, 1997 |
(b) If and so far as any part of the amount surrendered by a relevant employer
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Taxes Consolidation Act, 1997 |
(5) The amount that a relevant employer is entitled to surrender, and so surrenders,
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Taxes Consolidation Act, 1997 |
(iii) in the accounting period for which his or her employer was entitled to claim relief
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Taxes Consolidation Act, 1997 |
“relevant employer” means a company that is entitled to relief
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Taxes Consolidation Act, 1997 |
(2)(a) Where, as respects an accounting period, a relevant employer surrenders an amount
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Taxes Consolidation Act, 1997 |
(3) (a) Notwithstanding subsection (2), the amount surrendered
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Taxes Consolidation Act, 1997 |
(4) (a) Where, by virtue of subsection (3), part of the amount surrendered
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Taxes Consolidation Act, 1997 |
(b) If and so far as any part of the amount surrendered by a relevant employer
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Taxes Consolidation Act, 1997 |
(b) If and so far as any part of the amount surrendered by a relevant employer
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Taxes Consolidation Act, 1997 |
(5) The amount that a relevant employer is entitled to surrender, and so surrenders,
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Taxes Consolidation Act, 1997 |
(3) (a) Notwithstanding subsection (2), the amount surrendered
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Taxes Consolidation Act, 1997 |
(3) (a) Notwithstanding subsection (2), the amount surrendered
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Taxes Consolidation Act, 1997 |
(9) Where for a tax year,
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Links to Section 472D (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
“key employee” has the meaning ascribed to it by section 472D; |
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Taxes Consolidation Act, 1997 |
(ii) is income to which section 472D, 822, 825A or 825C applies. |
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Taxes Consolidation Act, 1997 |
(1D) Where for a tax year a relevant employee makes a claim under this section, relief shall not be given under section 823A, 825C or 472D for that tax year. |
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Taxes Consolidation Act, 1997 |
(a) relief shall not be given under section 823A, 825A or 472D for that tax year, and |