No 39 of 1997, Section 111AAAD, Link Report

Links from Section 111AAAD
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0111AAAA.html	Section 111AAAA(4)(a)(ii)
Taxes Consolidation Act, 1997	sec0111AAAC.html	Section 111AAAC(2)
Taxes Consolidation Act, 1997	sec0111AAAC.html	Section 111AAAC(3)
Taxes Consolidation Act, 1997	sec0111AAI.html	(1) An election, and a withdrawal of an election, referred to in this Part shall be made on a top-up tax information return prepared and delivered in accordance with section 111AAI on or before the specified return date for the fiscal year in respect of which the election or the withdrawal relates.
Taxes Consolidation Act, 1997	sec0111AB.html	Section 111AB(1)(d)
Taxes Consolidation Act, 1997	sec0111AE.html	Section 111AE(2)(b)
Taxes Consolidation Act, 1997	sec0111AG.html	Section 111AG(1)
Taxes Consolidation Act, 1997	sec0111AI.html	(9) An election under section 111AI(2) shall apply to the fiscal year in respect of which the election is made.
Taxes Consolidation Act, 1997	sec0111AJ.html	(7) An election under section 111AJ(2) shall apply to the fiscal year in respect of which the election is made.
Taxes Consolidation Act, 1997	sec0111AK.html	(8) An election under section 111AK(2) shall apply to the transition period fiscal year (within the meaning of section 111AK) in respect of which the election is made.
Taxes Consolidation Act, 1997	sec0111AK.html	(8) An election under section 111AK(2) shall apply to the transition period fiscal year (within the meaning of section 111AK) in respect of which the election is made.
Taxes Consolidation Act, 1997	sec0111AN.html	(6) An election under section 111AN(6) shall—
Taxes Consolidation Act, 1997	sec0111AS.html	Section 111AS(1)
Taxes Consolidation Act, 1997	sec0111AU.html	Section 111AU(1)
Taxes Consolidation Act, 1997	sec0111AV.html	Section 111AV(1)
Taxes Consolidation Act, 1997	sec0111C.html	Section 111C(3)
Taxes Consolidation Act, 1997	sec0111P.html	(4) The election referred to in section 111P(16) shall be made in respect of each debt release which is included in the financial accounting net income or loss of a constituent entity in a fiscal year.
Taxes Consolidation Act, 1997	sec0111P.html	Section 111P(7)(a)
Taxes Consolidation Act, 1997	sec0111P.html	Section 111P(3)(a)
Taxes Consolidation Act, 1997	sec0111P.html	Section 111P(6)(a)
Taxes Consolidation Act, 1997	sec0111P.html	Section 111P(9)(a)
Taxes Consolidation Act, 1997	sec0111P.html	Section 111P(13)
Taxes Consolidation Act, 1997	sec0111P.html	Section 111P(14)
Taxes Consolidation Act, 1997	sec0111U.html	Section 111U(9)
Taxes Consolidation Act, 1997	sec0111W.html	(5) The election referred to in section 111W(2), shall not be withdrawn where a loss in respect of an ownership interest, other than a qualified ownership interest as referred to in that section, was included in the calculation of the qualifying income or loss of the constituent entity in the five-year period beginning on the first day of the fiscal year in respect of which the election was made.
Taxes Consolidation Act, 1997	sec0111W.html	Section 111W(2)
Taxes Consolidation Act, 1997	sec0111X.html	Section 111X(1), in the definition of ‘‘unclaimed accrual’’
Links to Section 111AAAD (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0111AAAA.html	(ii)subparagraph (i) does not apply, then for the purposes of determining the domestic top-up tax of that qualifying entity, the filing constituent entity may elect, in accordance with section 111AAAD, that all calculations of the qualifying entities in the group are made using either—
Taxes Consolidation Act, 1997	sec0111AB.html	(d) On the making of an election by a filing constituent entity in accordance with section 111AAAD, where there is an aggregate decrease of less than €1,000,000 in the adjusted covered taxes determined for a jurisdiction for the fiscal year in accordance with paragraph (b), the decrease in covered taxes shall be treated as an adjustment to covered taxes in the fiscal year in which the adjustment is made.
Taxes Consolidation Act, 1997	sec0111AE.html	(b)Paragraph (a) shall not apply where a filing constituent entity elects, in accordance with section 111AAAD, not to apply the substance-based income exclusion for the fiscal year.
Taxes Consolidation Act, 1997	sec0111AG.html	(6) The election referred to in this section shall be made annually in accordance with section 111AAAD and shall apply to all constituent entities located in the same jurisdiction.
Taxes Consolidation Act, 1997	sec0111AS.html	(8) The election referred to in subsection (1) shall be made in accordance with section 111AAAD, and shall apply to all constituent entities located in the same jurisdiction for the fiscal year in which the election is made.
Taxes Consolidation Act, 1997	sec0111AU.html	(3) The election referred to in subsection (1) shall be made in accordance with section 111AAAD.
Taxes Consolidation Act, 1997	sec0111AV.html	(6) The election referred to in subsection (1) shall be made in accordance with section 111AAAD.
Taxes Consolidation Act, 1997	sec0111C.html	(3) A member of a group that would otherwise be an excluded entity, by virtue of paragraph (b) or (c) of subsection (2), shall not be an excluded entity where a filing constituent entity makes an election, in accordance with section 111AAAD, that the entity is not to be an excluded entity.
Taxes Consolidation Act, 1997	sec0111P.html	(d) The election referred to in paragraph (a) shall be made in accordance with section 111AAAD and shall apply to all constituent entities located in the same jurisdiction for the fiscal year in which the election is made and all subsequent fiscal years.
Taxes Consolidation Act, 1997	sec0111P.html	(d) The election referred to in paragraph (a) shall be made in accordance with section 111AAAD and shall apply to all constituent entities located in a jurisdiction to which the election is made unless the filing constituent entity chooses to limit the election to the tangible assets of the constituent entities or to investment entities.
Taxes Consolidation Act, 1997	sec0111P.html	(h) The election referred to in paragraph (a) shall be made annually in accordance with section 111AAAD.
Taxes Consolidation Act, 1997	sec0111P.html	(d) The election referred to in paragraph (a) shall be made in accordance with section 111AAAD.
Taxes Consolidation Act, 1997	sec0111X.html	“unclaimed accrual” means any increase in a deferred tax liability recorded in the financial accounts of a constituent entity for a fiscal year that is not expected to be paid within the period referred to in subsection (9), and for which the filing constituent entity elects, in accordance with section 111AAAD, not to include in total deferred tax adjustment amount for that fiscal year.