Links from Section 835E | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(c) is not a qualifying company within the meaning of section 110. |
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Taxes Consolidation Act, 1997 |
(II) corporation tax under Schedule D, in respect of the profits or gains or losses arising from the arrangement concerned, where any profits or gains or losses of the acquirer arising directly or indirectly from the relevant activities of the acquirer are or, if there were any such profits or gains or losses, would be, chargeable to corporation tax under Schedule D for the chargeable period, or would be chargeable to corporation tax but for section 129, and the acquirer is resident in the State for the chargeable period. |
|
Taxes Consolidation Act, 1997 |
(b) For the purpose of this subsection, “tax advantage” has the same meaning as in section 811C(1). |
|
Taxes Consolidation Act, 1997 |
then, section 835C shall not apply in computing the amount of profits or gains or losses arising to the eligible person from the arrangement for the chargeable period. |
|
Taxes Consolidation Act, 1997 |
(b) For the purpose of this subsection, “domestic tax” and “foreign tax” have the same meaning as in section 835Z(1). |
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Links to Section 835E (from within TaxSource Total) | ||
None |