Links from Section 769R | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(3)In relation to a relevant company and an accounting period to which this section applies, this Chapter shall apply as if the definition of ‘intellectual property’ in section 769G(1) also included intellectual property for small companies. |
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Taxes Consolidation Act, 1997 |
(4)A company claiming to be a relevant company to which this section applies shall have available such records as may reasonably be required for the purposes of determining whether it is a relevant company to which this section applies and section 769L shall apply to those documents. |
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Links to Section 769R (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
“intellectual property”, other than for the purposes of the definition of ‘acquisition costs’ or ‘marketing-related intellectual property’ in this subsection and without prejudice to section 769R, means— |