| Links from Section 111AAC | ||
|---|---|---|
| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(1) Subject to section 111AAO, a qualifying entity within the meaning of paragraphs (a) and (b) of section 111AAB(1) shall be chargeable to domestic top-up tax in respect of a fiscal year. |
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Taxes Consolidation Act, 1997 |
(2) A qualifying entity within the meaning of section 111AAB(1)(c) shall be chargeable to domestic top-up tax in respect of an accounting period. |
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Taxes Consolidation Act, 1997 |
(1) Subject to section 111AAO, a qualifying entity within the meaning of paragraphs (a) and (b) of section 111AAB(1) shall be chargeable to domestic top-up tax in respect of a fiscal year. |
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| Links to Section 111AAC (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
“domestic top-up tax” means a tax arising pursuant to section 111AAC; |
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|
Taxes Consolidation Act, 1997 |
‘(1) The domestic top-up tax due by a qualifying entity in accordance with section 111AAC(1) shall be reduced to zero where— |
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