No 39 of 1997, Section 235, Link Report

Links from Section 235
Act	Linked to	Context
Corporation Tax Act, 1976	index.html	(ii) any company that, as respects any accounting period ending before the 6th day of April, 1984, was granted exemption from corporation tax under section 349 (before the substitution referred to in subparagraph (i)) of the Income Tax Act, 1967, as applied for corporation tax by section 11(6) of the ~~Corporation Tax Act, 1976;~~ Corporation Tax Act, 1976, or
Corporation Tax Act, 1976	sec0011.html	(ii) any company that, as respects any accounting period ending before the 6th day of April, 1984, was granted exemption from corporation tax under section 349 (before the substitution referred to in subparagraph (i)) of the Income Tax Act, 1967, as applied for corporation tax by section 11(6) of the ~~Corporation Tax Act, 1976;~~ Corporation Tax Act, 1976, or
Finance (No. 2) Act 2023	Finance (No. 2) Act 2023	(iii) any body of persons that, as respects the year 2022 or any earlier year of assessment, was granted exemption from income tax or corporation tax under this section before the coming into operation of section 16 of the Finance (No. 2) Act 2023;
Finance Act, 1984	index.html	(b) (i) any body of persons that, as respects the year 1983-84 or any earlier year of assessment, was granted exemption from income tax under section 349 of the Income Tax Act, 1967, before that section was substituted by section 9 of the ~~Finance Act, 1984, or~~ Finance Act, 1984,
Finance Act, 1984	sec0009.html	(b) (i) any body of persons that, as respects the year 1983-84 or any earlier year of assessment, was granted exemption from income tax under section 349 of the Income Tax Act, 1967, before that section was substituted by section 9 of the ~~Finance Act, 1984, or~~ Finance Act, 1984,
Income Tax Act, 1967	index.html	(b) (i) any body of persons that, as respects the year 1983-84 or any earlier year of assessment, was granted exemption from income tax under section 349 of the Income Tax Act, 1967, before that section was substituted by section 9 of the ~~Finance Act, 1984, or~~ Finance Act, 1984,
Income Tax Act, 1967	index.html	(ii) any company that, as respects any accounting period ending before the 6th day of April, 1984, was granted exemption from corporation tax under section 349 (before the substitution referred to in subparagraph (i)) of the Income Tax Act, 1967, as applied for corporation tax by section 11(6) of the ~~Corporation Tax Act, 1976;~~ Corporation Tax Act, 1976, or
Income Tax Act, 1967	sec0349.html	(b) (i) any body of persons that, as respects the year 1983-84 or any earlier year of assessment, was granted exemption from income tax under section 349 of the Income Tax Act, 1967, before that section was substituted by section 9 of the ~~Finance Act, 1984, or~~ Finance Act, 1984,
Income Tax Act, 1967	sec0349.html	(ii) any company that, as respects any accounting period ending before the 6th day of April, 1984, was granted exemption from corporation tax under section 349 (before the substitution referred to in subparagraph (i)) of the Income Tax Act, 1967, as applied for corporation tax by section 11(6) of the ~~Corporation Tax Act, 1976;~~ Corporation Tax Act, 1976, or
section 16	section 16	(iii) any body of persons that, as respects the year 2022 or any earlier year of assessment, was granted exemption from income tax or corporation tax under this section before the coming into operation of section 16 of the Finance (No. 2) Act 2023;
Taxes Consolidation Act, 1997	sec0949I.html	(4) A body of persons aggrieved by a notice given to that body by the Revenue Commissioners under subsection (1) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice.
Links to Section 235 (from within TaxSource Total)
Act	Linked from	Context
	sec0035.html	(f) in section 235—
Stamp Duty Consolidation Act, 1999	sec0082B.html	(1) In this section “approved sports body” means an “approved body of persons” within the meaning of section 235(1) of the Taxes Consolidation Act 1997.
Taxes Consolidation Act, 1997	sec0172A.html	“approved body of persons” has the same meaning as in section 235;
Taxes Consolidation Act, 1997	sec0172C.html	(i) is entitled to exemption from income tax under Schedule F in respect of the relevant distribution by virtue of section 235(2), and
Taxes Consolidation Act, 1997	sec0485.html	“approved body of persons” has the same meaning as in section 235;
Taxes Consolidation Act, 1997	sec0485.html	(b) Where an approved body of persons carries on a trade, the profits or gains arising from which would be chargeable to tax under Case I of Schedule D but for section 235(2), that trade shall be regarded as a relevant business activity for the purposes of this section.
Taxes Consolidation Act, 1997	sec0485A.html	“approved body of persons” has the same meaning as in section 235;
Taxes Consolidation Act, 1997	sec0485A.html	(b) Where an approved body of persons carries on a trade, the profits or gains arising from which would be chargeable to tax under Case I of Schedule D but for section 235(2), that trade shall be regarded as a relevant business activity for the purposes of this section.
Taxes Consolidation Act, 1997	sec0610A.html	(6) In this section “approved body” means an approved body of persons within the meaning of section 235(1).
Taxes Consolidation Act, 1997	sec0847A.html	(a) a certificate from the Revenue Commissioners stating that in their opinion the body is a body of persons to which section 235 applies, and
Taxes Consolidation Act, 1997	sec0847A.html	but does not include a body to whom the Revenue Commissioners have given a notice under section 235(1);
Taxes Consolidation Act, 1997	sec0847A.html	section 235(2) shall not apply to the amount of that relevant donation.