Link Report

This report lists all the outbound links from Section 505 under the heading Links from Section 505.

Sections and schedules within TaxSource Total linking to Section 505 are listed under Links to Section 505 (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 Links in repealed sections of the legislation are not listed.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 505
Act Linked to Context

Taxes Consolidation Act, 1997

sec0027.html

(6)(a) For the purposes of paragraph (b) “ ‘accounting period’” means an accounting period determined in accordance with section 27.

Taxes Consolidation Act, 1997

sec0243.html

(c) did not pay charges on income within the meaning of section 243.

Taxes Consolidation Act, 1997

sec0500.html

(ii) the loan capital (within the meaning of section 500(5)(b)) and the issued share capital, or

Taxes Consolidation Act, 1997

sec0895.html

(a) was not entitled to any assets, other than cash on hand or a sum of money on deposit (within the meaning of section 895) not exceeding €130,

Links to Section 505 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sched29.html

section 503(1) and (2) (as substituted by section 33 of the Finance Act 2011)

Taxes Consolidation Act, 1997

sched29.html

section 505(1) and (2) (before the coming into operation of section 33 of the Finance Act 2011)

Taxes Consolidation Act, 1997

sec0500.html

(b) For the purposes of paragraph (a)(ii) and section 505(4)(b)(ii), the loan capital of a company shall be treated as including any debt incurred by the company——

Taxes Consolidation Act, 1997

sec0504.html

““specified individual”” has the meaning assigned to it by section 505;