Link Report

This report lists all the outbound links from Section 846 under the heading Links from Section 846.

Sections and schedules within TaxSource Total linking to Section 846 are listed under Links to Section 846 (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 Links in repealed sections of the legislation are not listed.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 846
Act Linked to Context

Taxes Consolidation Act, 1997

sec0243.html

(b) shall be excluded from the definition of “charges on income” in section 243.

Taxes Consolidation Act, 1997

sec0845.html

(1) This section shall apply where section 845(4) applies to a business for any accounting period.

Links to Section 846 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0845.html

(2) In this section and in section 846, “tax-free securities” means securities to which section 43, 49 or 50 applies and which were issued with a condition regulating the treatment of the interest on the securities for tax purposes such that the interest on the securities is excluded in computing income or profits.