Link Report

This report lists all the outbound links from Section 111AAA under the heading Links from Section 111AAA.

Sections and schedules within TaxSource Total linking to Section 111AAA are listed under Links to Section 111AAA (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 Links in repealed sections of the legislation are not listed.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 111AAA
Act Linked to Context

Taxes Consolidation Act, 1997

sec0111AAB.html

“qualifying entity” shall be construed in accordance with section 111AAB;

Links to Section 111AAA (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0111C.html

(1)Subject to subsection (2) and section 111AL Subject to subsection (2) and sections 111AL, 111AAA and 111AAD, this Part shall apply for a fiscal year to constituent entities, located in the State, that are members of an MNE group or of a large-scale domestic group, where the following condition (in this Part referred to as ‘the consolidated revenue test’) is satisfied, namely, the revenue of the group (including that of any excluded entities within the meaning of subsection (2)) recorded in the group’s consolidated financial statements is no less than the consolidated revenue threshold for at least 2 of the 4 fiscal years immediately preceding that fiscal year.