Link Report

This report lists all the outbound links from Section 835R under the heading Links from Section 835R.

Sections and schedules within TaxSource Total linking to Section 835R are listed under Links to Section 835R (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 835R
Act Linked to Context

Taxes Consolidation Act, 1997

sec0021.html

(a)section 21(1)(f), in so far as the undistributed income attributable to the relevant Irish activities would be chargeable to tax under Case I of Schedule D, had it been income accruing to the chargeable company, and

Taxes Consolidation Act, 1997

sec0021A.html

(b)section 21A(3), in so far as the undistributed income attributable to the relevant Irish activities would be chargeable to tax under Case III, IV or V of Schedule D, had it been income accruing to the chargeable company.

Taxes Consolidation Act, 1997

sec0027.html

a controlled foreign company charge shall be made on the chargeable company for the accounting period of the chargeable company, as determined in accordance with section 27, in which the accounting period of the controlled foreign company ends.

Taxes Consolidation Act, 1997

sec0835C.html

(ii) the arrangements are subject to the provisions of section 835C,

Taxes Consolidation Act, 1997

sec0835S.html

(7) The amount of corporation tax chargeable in accordance with subsection (6) shall be reduced by the amount of any creditable tax, as determined under section 835S, in respect of the accounting period concerned.

Links to Section 835R (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0835I.html

“controlled foreign company charge” means a charge made under section 835R(2);

Taxes Consolidation Act, 1997

sec0835S.html

(4) The amount of the creditable tax to be allowed against corporation tax in respect of any controlled foreign company charge for an accounting period shall not exceed the corporation tax attributable to that charge under section 835R for that period.

Taxes Consolidation Act, 1997

sec0835T.html

(1)Section 835R shall not apply in relation to an accounting period of a controlled foreign company where subsection (2) applies.

Taxes Consolidation Act, 1997

sec0835U.html

(2) Subject to subsection (3), where in an accounting period the accounting profits of a controlled foreign company are less than 10 per cent of its relevant operating costs, section 835R shall not apply.

Taxes Consolidation Act, 1997

sec0835V.html

section 835R shall not apply.

Taxes Consolidation Act, 1997

sec0835W.html

(2)Section 835R shall not apply in relation to an accounting period of a controlled foreign company where—

Taxes Consolidation Act, 1997

sec0835W.html

(b) would otherwise be subject to the controlled foreign company charge under section 835R,