| Links from Section 408 | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
(2) Where a person holds a specified interest, then, as respects expenditure incurred or deemed to be incurred on or after the 30th day of January, 1991, sections 305(1)(b) and 308(4) shall not apply as respects an allowance under section 271 or 272 which is to be made to the person by reason of the holding by the person of the specified interest. |
|
|
Taxes Consolidation Act, 1997 |
(2) Where a person holds a specified interest, then, as respects expenditure incurred or deemed to be incurred on or after the 30th day of January, 1991, sections 305(1)(b) and 308(4) shall not apply as respects an allowance under section 271 or 272 which is to be made to the person by reason of the holding by the person of the specified interest. |
|
|
Taxes Consolidation Act, 1997 |
are in accordance with a practice which commonly prevailed in the State during the period of 5 years ending immediately before the 30th day of January, 1991, for the sharing of such income or gains by persons resident in the State and such that the persons so sharing qualified for relief under section 305(1)(b) or 308(4); |
|
|
Taxes Consolidation Act, 1997 |
(2) Where a person holds a specified interest, then, as respects expenditure incurred or deemed to be incurred on or after the 30th day of January, 1991, sections 305(1)(b) and 308(4) shall not apply as respects an allowance under section 271 or 272 which is to be made to the person by reason of the holding by the person of the specified interest. |
|
|
Taxes Consolidation Act, 1997 |
are in accordance with a practice which commonly prevailed in the State during the period of 5 years ending immediately before the 30th day of January, 1991, for the sharing of such income or gains by persons resident in the State and such that the persons so sharing qualified for relief under section 305(1)(b) or 308(4); |
|
|
Taxes Consolidation Act, 1997 |
(2) Where a person holds a specified interest, then, as respects expenditure incurred or deemed to be incurred on or after the 30th day of January, 1991, sections 305(1)(b) and 308(4) shall not apply as respects an allowance under section 271 or 272 which is to be made to the person by reason of the holding by the person of the specified interest. |
|
|
Taxes Consolidation Act, 1997 |
(3) A person aggrieved by a decision made by the Revenue Commissioners in respect of that person in relation to the practice referred to in subsection (1) may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision. |
|
| Links to Section 408 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
(e) in section 408 by substituting the following for subsection (3): |
||
|
Taxes Consolidation Act, 1997 |
(iii) in relation to the holiday cottage or apartment, an opinion in writing was issued by the Revenue Commissioners to the effect that an allowance to be made in respect of expenditure on the holiday cottage or apartment would not be restricted by virtue of section 408, |
|