| Links from Section 763 | ||
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| Act | Linked to | Context |
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Maritime Jurisdiction Act 2021 |
“designated area” has the same meaning as it has in the Maritime Jurisdiction Act 2021; |
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Taxes Consolidation Act, 1997 |
763 Interpretation (sections 764 and 765). |
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Taxes Consolidation Act, 1997 |
(2) In sections 764 and 765— |
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Taxes Consolidation Act, 1997 |
(5) For the purposes of sections 764 and 765, expenditure shall not be regarded as incurred by a person in so far as it is or is to be met directly or indirectly out of moneys provided by the Oireachtas or by any person other than the first-mentioned person. |
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Taxes Consolidation Act, 1997 |
(6) The same expenditure shall not be taken into account for any of the purposes of section 764 or 765 in relation to more than one trade. |
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Taxes Consolidation Act, 1997 |
763 Interpretation (sections 764 and 765). |
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Taxes Consolidation Act, 1997 |
(2) In sections 764 and 765— |
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Taxes Consolidation Act, 1997 |
(5) For the purposes of sections 764 and 765, expenditure shall not be regarded as incurred by a person in so far as it is or is to be met directly or indirectly out of moneys provided by the Oireachtas or by any person other than the first-mentioned person. |
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Taxes Consolidation Act, 1997 |
(6) The same expenditure shall not be taken into account for any of the purposes of section 764 or 765 in relation to more than one trade. |
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| Links to Section 763 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(e) sections 763 to 765, and |
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Taxes Consolidation Act, 1997 |
(12) References to capital expenditure in Part 9 and in section 670, Chapter 1 of Part 29 and sections 763 to 765 shall be deemed not to include references to expenditure which is exploration expenditure, and exploration expenditure shall be deemed not to be expenditure on know-how for the purposes of section 768. |
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Taxes Consolidation Act, 1997 |
(8) References to capital expenditure in Part 9 and in section 670, Chapter 1 of Part 29 and sections 763 to 765 shall be deemed not to include references to expenditure which is abandonment expenditure; but subsections (1) and (2) of section 316 and sections 317(2) and 320(5) shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of Part 9 and Chapter 1 of Part 29. |
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