| Links from Section 111AO | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(3)Sections 111E to 111J shall apply to a parent entity that holds a direct or indirect ownership interest in a joint venture or a joint venture affiliate with respect to its allocable share of the top-up tax of that joint venture or joint venture affiliate for a fiscal year. |
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Taxes Consolidation Act, 1997 |
(3)Sections 111E to 111J shall apply to a parent entity that holds a direct or indirect ownership interest in a joint venture or a joint venture affiliate with respect to its allocable share of the top-up tax of that joint venture or joint venture affiliate for a fiscal year. |
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Taxes Consolidation Act, 1997 |
(5) The top-up tax of a joint venture group for a fiscal year shall be reduced by each parent entity’s allocable share of the top-up tax under subsection (3) of each member of the joint venture group that is brought into charge under subsection (4) and any remaining amount of top-up tax shall be added to the total UTPR top-up tax amount pursuant to section 111N(3). |
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Taxes Consolidation Act, 1997 |
(iii) has substantially all of its income excluded from the calculation of qualifying income or loss in accordance with paragraphs (b) and (c) of section 111P(2), |
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| Links to Section 111AO (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
“joint venture”, “joint venture affiliate” and “joint venture group” have the meaning assigned to them, respectively, in section 111AO; |
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Taxes Consolidation Act, 1997 |
(b) a joint venture or a joint venture affiliate in respect of which sections 111E to 111J apply to an entity with respect to its allocable share of the top-up tax of that joint venture or joint venture affiliate for a fiscal year in accordance with section 111AO(3), or would apply if that entity was located in the State, or |
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Taxes Consolidation Act, 1997 |
(i)subsections (3) and (5) of section 111AO did not apply, and |
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Taxes Consolidation Act, 1997 |
(vi)section 111AO; |
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