Link Report

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

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 Links in repealed sections of the legislation are not listed.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

Taxes Consolidation Act, 1997

sec0111AAAD.html

(3) The election referred to in subsection (1) shall be made in accordance with section 111AAAD.

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

Taxes Consolidation Act, 1997

sec0111AAAD.html

Section 111AU(1)

Taxes Consolidation Act, 1997

sec0111AAD.html

(x)section 111AU;

Taxes Consolidation Act, 1997

sec0111AJ.html

(i) the investment entity has not made an election in accordance with section 111AU(1) or 111AV(1), and

Taxes Consolidation Act, 1997

sec0111AT.html

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

Taxes Consolidation Act, 1997

sec0111AT.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.