Link Report

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

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 Links in repealed sections of the legislation are not listed.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

Taxes Consolidation Act, 1997

sec0111AAAD.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

sec0111AC.html

(4) Subject to subsection (5), for the purposes of this section, the qualifying income or loss of the constituent entities of an MNE group or large-scale domestic group located in a jurisdiction for a fiscal year shall be the net qualifying income or loss of that jurisdiction as calculated pursuant to section 111AC(3).

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

Taxes Consolidation Act, 1997

sec0111AAAD.html

Section 111AG(1)Section 111AKA(2) and (7)

Taxes Consolidation Act, 1997

sec0111AKA.html

where the average qualifying revenue and average qualifying income or loss of all constituent entities of an MNE group or large-scale domestic group are determined in accordance with section 111AG.

Taxes Consolidation Act, 1997

sec0111AKA.html

(7) Notwithstanding sections 111O(1), 111U and 111AG(3), for the purposes of this section, a filing constituent entity may make an election to determine the qualifying income or loss, qualifying revenue and adjusted covered taxes of an NMCE for a fiscal year using the NMCE simplified calculations.