Link Report

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

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 Links in repealed sections of the legislation are not listed.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

None
Links to Section 111AL (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0111C.html

(1) Subject to subsection (2) and section 111AL, 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.