Link Report

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

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 Links in repealed sections of the legislation are not listed.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

Taxes Consolidation Act, 1997

sec0111AE.html

(c) The substance-based income exclusion amount of a relevant investment entity shall be determined in accordance with subsections (1) to (7) and (10) to (12) of section 111AE, taking into account only eligible tangible assets and eligible payroll costs of eligible employees of the relevant investment entity.

Taxes Consolidation Act, 1997

sec0111AU.html

(c) has not made an election in accordance with section 111AU or 111AV,

Taxes Consolidation Act, 1997

sec0111AU.html

(5) For the purposes of this section, the allocable share of the MNE group or large-scale domestic group in the qualifying income or loss of a relevant investment entity shall be determined in accordance with section 111I taking into account only interests that are not subject to an election in accordance with section 111AU or 111AV.

Taxes Consolidation Act, 1997

sec0111AV.html

(c) has not made an election in accordance with section 111AU or 111AV,

Taxes Consolidation Act, 1997

sec0111AV.html

(5) For the purposes of this section, the allocable share of the MNE group or large-scale domestic group in the qualifying income or loss of a relevant investment entity shall be determined in accordance with section 111I taking into account only interests that are not subject to an election in accordance with section 111AU or 111AV.

Taxes Consolidation Act, 1997

sec0111I.html

(5) For the purposes of this section, the allocable share of the MNE group or large-scale domestic group in the qualifying income or loss of a relevant investment entity shall be determined in accordance with section 111I taking into account only interests that are not subject to an election in accordance with section 111AU or 111AV.

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

Taxes Consolidation Act, 1997

sec0111AV.html

(d) the qualifying income or loss of an investment entity and the adjusted covered taxes attributable to such income for the fiscal year shall be excluded from the calculation of the effective tax rate in accordance with Chapter 5 and subsections (1) to (4) of section 111AT, except for the amount of covered taxes referred to in paragraph (b).