Link Report

This report lists all the outbound links from Section 372AQ under the heading Links from Section 372AQ.

Sections and schedules within TaxSource Total linking to Section 372AQ are listed under Links to Section 372AQ (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 Links in repealed sections of the legislation are not listed.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 372AQ
Act Linked to Context

Taxes Consolidation Act, 1997

sec0372AN.html

(4) Subsection (7) of section 372AN, which relates to the construing of references in that section to the construction of, conversion into, or, as the case may be, refurbishment of, any premises, shall apply with any necessary modifications in construing references in this section to the construction of, conversion into, or, as the case may be, refurbishment of any premises.

Links to Section 372AQ (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0372AK.html

“qualifying expenditure” shall be construed in accordance with section 372AQ;

Taxes Consolidation Act, 1997

sec0372AK.html

but paragraph (c) shall not apply for the purposes of section 372AQ and 372AR;

Taxes Consolidation Act, 1997

sec0372AS.html

(2) Where, by virtue of section 372AN(7) or 372AQ(4), expenditure on the construction of, conversion into, or, as the case may be, refurbishment of, a qualifying premises includes expenditure on the development of any land, subsection (1) applies with any necessary modifications as if the references in that subsection to the construction of, conversion into, or, as the case may be, refurbishment of, the qualifying premises were references to the development of such land.