This report lists all the outbound links from Section 156 under the heading Links from Section 156.
Sections and schedules within TaxSource Total linking to Section 156 are listed under Links to Section 156 (from within TaxSource Total).
The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.
Taxes Consolidation Act, 1997
(3) Subject to subsection (5), a bonus issue
and the relevant tax credit shall be treated as not being franked investment income within the meaning of section 156.
“franked investment income” and “franked payment” shall be construed in accordance with section 156;