Links from Section 769O | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(4) Where, in advance of first making a claim under section 769I, a company has documentation in respect of— |
|
Taxes Consolidation Act, 1997 |
incurred prior to 1 January 2016 which satisfies the requirements of section 769L(1) then notwithstanding subsections (1) and (2) that company may use amounts calculated with reference to that documentation in applying section 769I. |
|
Taxes Consolidation Act, 1997 |
(3)A relevant company in relation to all qualifying assets to which this section applies shall have available such records as may reasonably be required for the purposes of determining whether, in relation to such an asset, the qualifying profit has been computed in accordance with this Chapter and section 769L shall apply to these records. |
|
Taxes Consolidation Act, 1997 |
incurred prior to 1 January 2016 which satisfies the requirements of section 769L(1) then notwithstanding subsections (1) and (2) that company may use amounts calculated with reference to that documentation in applying section 769I. |
|
Links to Section 769O (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(4) Where a relevant company incurs expenditure for the purposes of a specified trade before the time that trade has been set up and commenced, then for the purposes of this Chapter other than section 769O, that expenditure shall be deemed to have been incurred in the first accounting period of that company. |
|
Taxes Consolidation Act, 1997 |
(e)any apportionments required under section 769O. |