Link Report

This report lists all the outbound links from Section 26 under the heading Links from Section 26.

Sections and schedules within TaxSource Total linking to Section 26 are listed under Links to Section 26 (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 Links in repealed sections of the legislation are not listed.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 26

None
Links to Section 26 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

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(I) in so far as it is corporation tax charged on profits which under section 26(3) are apportioned to the financial year 2002, 16 per cent, and

Taxes Consolidation Act, 1997

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(II) in so far as it is corporation tax charged on profits which under section 26(3) are apportioned to the financial year 2003 or any subsequent financial year, 12.5 per cent,

Taxes Consolidation Act, 1997

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(a) in so far as it is corporation tax charged on profits which under section 26(3) are apportioned to the financial year 2002, 84 per cent, and

Taxes Consolidation Act, 1997

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(b) in so far as it is corporation tax charged on profits which under section 26(3) are apportioned to the financial year 2003 or any subsequent financial year, 87.5 per cent,

Taxes Consolidation Act, 1997

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are disregarded when computing the taxable profits of the enterprise in the first-mentioned territory under a provision of the law of that territory similar in effect to section 26(1), or subparagraph (i) or (ii) of paragraph (a) of subsection (1) of Schedule D in section 18.