No 39 of 1997, Section 111W, Link Report

Links from Section 111W
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0111P.html	(a) include in its qualifying income or loss the accounting gain, profit, or loss, adjusted as required by section 111P other than subsection (2)(c) of that section, with respect to any—
Taxes Consolidation Act, 1997	sec0111P.html	(3) The election referred to in subsection (2) shall apply to all ownership interests, other than a portfolio shareholding within the meaning of section 111P(1), owned by constituent entities located in the jurisdiction with respect to which the election is made.
Taxes Consolidation Act, 1997	sec0111U.html	(b) notwithstanding sections 111U(3)(a) and 111X(5)(a), include all current and deferred tax expense in respect of the amounts referred to in paragraph (a) in the calculation of its adjusted covered taxes, subject to the provisions of this Part.
Taxes Consolidation Act, 1997	sec0111X.html	(b) notwithstanding sections 111U(3)(a) and 111X(5)(a), include all current and deferred tax expense in respect of the amounts referred to in paragraph (a) in the calculation of its adjusted covered taxes, subject to the provisions of this Part.
Links to Section 111W (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0111AAAD.html	(5) The election referred to in section 111W(2), shall not be withdrawn where a loss in respect of an ownership interest, other than a qualified ownership interest as referred to in that section, was included in the calculation of the qualifying income or loss of the constituent entity in the five-year period beginning on the first day of the fiscal year in respect of which the election was made.
Taxes Consolidation Act, 1997	sec0111AAAD.html	Section 111W(2)
Taxes Consolidation Act, 1997	sec0111O.html	(1) Subject to subsection (2), ‘qualifying income or loss’, in respect of a fiscal year, means the financial accounting net income or loss of a constituent entity for a fiscal year, as adjusted in accordance with sections 111P, 111Q, 111R, 111S, 111W, 111AB, 111AM, 111AN, 111AQ, 111AR, 111AV and 111AW.
Taxes Consolidation Act, 1997	sec0111P.html	(j) the net amount of the additions and reductions to qualifying income for the fiscal year as set out in section 111W.
Taxes Consolidation Act, 1997	sec0111U.html	(d) the net amount of the additions and reductions to covered taxes for the fiscal year as set out in section 111W.