Links from Section 267 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(a) from income tax under Schedule D by virtue of section 189A(2) or section 207(1)(b), or |
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Taxes Consolidation Act, 1997 |
(b) from corporation tax by virtue of section 207(1)(b) as it applies for the purposes of corporation tax by virtue of section 76(6). |
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Taxes Consolidation Act, 1997 |
(a) from income tax under Schedule D by virtue of section 189A(2) or section 207(1)(b), or |
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Taxes Consolidation Act, 1997 |
(3) Where in any year of assessment (in this subsection referred to as “the relevant year”) the total income of a relevant person includes any relevant interest
or would, but for the provisions of
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Taxes Consolidation Act, 1997 |
(3) Where in any year of assessment (in this subsection referred to as “the relevant year”) the total income of a relevant person includes any relevant interest
or would, but for the provisions of
|
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Taxes Consolidation Act, 1997 |
(3) Where in any year of assessment (in this subsection referred to as “the relevant year”) the total income of a relevant person includes any relevant interest
or would, but for the provisions of
|
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Taxes Consolidation Act, 1997 |
(3) Where in any year of assessment (in this subsection referred to as “the relevant year”) the total income of a relevant person includes any relevant interest
or would, but for the provisions of
|
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Taxes Consolidation Act, 1997 |
(a) from income tax under Schedule D by virtue of section 189A(2) or section 207(1)(b), or |
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Taxes Consolidation Act, 1997 |
(b) from corporation tax by virtue of section 207(1)(b) as it applies for the purposes of corporation tax by virtue of section 76(6). |
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Taxes Consolidation Act, 1997 |
(2) Notwithstanding section 261(b), repayment of appropriate tax in respect of any relevant interest shall be made to a person entitled to exemption in respect of that interest— |
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Taxes Consolidation Act, 1997 |
(3) Where in any year of assessment (in this subsection referred to as “the relevant year”) the total income of a relevant person includes any relevant interest
or would, but for the provisions of
|
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Taxes Consolidation Act, 1997 |
(3) Where in any year of assessment (in this subsection referred to as “the relevant year”) the total income of a relevant person includes any relevant interest
or would, but for the provisions of
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Links to Section 267 (from within TaxSource Total) | ||
Act | Linked from | Context |
(c) in section 267 by substituting the following for subsection (1): |
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Taxes Consolidation Act, 1997 |
(II) a person to whom section 267 applies. |
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Taxes Consolidation Act, 1997 |
(a) (i) the individual beneficially entitled to any interest paid in respect of that deposit in that year of assessment, or the individual’s
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Taxes Consolidation Act, 1997 |
(a) (i) the individual beneficially entitled to any interest paid in respect of that deposit in that year of assessment, or the individual’s
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Taxes Consolidation Act, 1997 |
(ii) the person entitled to any interest paid in respect of that deposit in that year of assessment is a person who is exempt from income tax by virtue of section 189A(2) and that person would, in accordance with section 267(2), be entitled to repayment of the whole of any appropriate tax if it had been deducted from that interest, |
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Taxes Consolidation Act, 1997 |
(d) the individual beneficially entitled to the interest is not an individual referred to in subsection (1A), other than an individual who is a relevant person within the meaning of section 267(1)(b), |
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Taxes Consolidation Act, 1997 |
(b) except where otherwise provided for in section 267, no repayment of appropriate tax in respect of any relevant interest shall be made to any person receiving or entitled to the payment of the relevant interest who is not a company within the charge to corporation tax in respect of the payment; |
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Taxes Consolidation Act, 1997 |
(I) except for the purposes of a claim to repayment under section 267(3), the specified amount within the meaning of
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Taxes Consolidation Act, 1997 |
“(c) the amount of any payment of relevant interest paid in respect of any relevant deposit held in a special term account shall not, except for the purposes of a claim to repayment under section 267(3) in respect of the appropriate tax deducted from such relevant interest, be reckoned in computing total income for the purposes of the Income Tax Acts;”. |
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Taxes Consolidation Act, 1997 |
(II) the individual beneficially entitled to any interest paid in respect of that deposit in any year of assessment or his or her
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Taxes Consolidation Act, 1997 |
(II) the individual beneficially entitled to any interest paid in respect of that deposit in any year of assessment or his or her
|
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Taxes Consolidation Act, 1997 |
(II) the person entitled to any interest paid in respect of that deposit in any year of assessment is a person referred to in section 189A(2) and would, in accordance with section 267(2), be entitled to repayment of the whole of any appropriate tax if it had been deducted from that interest, |
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Taxes Consolidation Act, 1997 |
(d) in section 267(3) by substituting “section 189(2), section 189A(4), section 192(2) or section 205A(2)” for “section 189(2), section 189A(4) or section 192(2)”. |
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Taxes Consolidation Act, 1997 |
“(c) the amount of any payment of relevant interest (being relevant interest paid in respect of any relevant deposit held in a special savings account) shall not, except for the purposes of a claim to repayment under section 267(3) in respect of the appropriate tax deducted from such relevant interest, be reckoned in computing total income for the purposes of the Income Tax Acts,”. |
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Taxes Consolidation Act, 1997 |
“(c) the amount of any payment of relevant interest paid in respect of a relevant deposit shall not, except for the purposes of a claim to repayment under section 267(3) in respect of the appropriate tax deducted from such relevant interest, be reckoned in computing total income for the purposes of the Income Tax Acts;”. |
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Taxes Consolidation Act, 1997 |
(1) Nothing in this Chapter shall prevent an individual referred to in paragraph (b) of section 267(1) who is entitled to a repayment of the whole or any part of the appropriate tax (within the meaning of section 256) by virtue of subsection (3) of section 267 from obtaining any such repayment in accordance with that subsection. |
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Taxes Consolidation Act, 1997 |
(1) Nothing in this Chapter shall prevent an individual referred to in paragraph (b) of section 267(1) who is entitled to a repayment of the whole or any part of the appropriate tax (within the meaning of section 256) by virtue of subsection (3) of section 267 from obtaining any such repayment in accordance with that subsection. |