Link Report

This report lists all the outbound links from Section 658 under the heading Links from Section 658.

Sections and schedules within TaxSource Total linking to Section 658 are listed under Links to Section 658 (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 Links in repealed sections of the legislation are not listed.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 658
Act Linked to Context

Taxes Consolidation Act, 1997

sched32.html

(c) Where the capital expenditure referred to in paragraph (a) was incurred before the 27th day of January, 1994, this section shall apply subject to paragraph 23 of Schedule 32.

Taxes Consolidation Act, 1997

sec0052.html

(4) Where for any year of assessment an individual is not chargeable to income tax in respect of profits or gains from farming in accordance with Chapter 3 of Part 4, and that year is a year of assessment in respect of which, if the individual had been so chargeable, he or she could have claimed a farm buildings allowance under this section, that allowance shall for the purposes of this section be deemed to have been made for that year of assessment and shall not be carried forward and set off against profits or gains chargeable for any subsequent year of assessment.

Taxes Consolidation Act, 1997

sec0065.html

(4) Where for any year of assessment an individual is not chargeable to income tax in respect of profits or gains from farming in accordance with Chapter 3 of Part 4, and that year is a year of assessment in respect of which, if the individual had been so chargeable, he or she could have claimed a farm buildings allowance under this section, that allowance shall for the purposes of this section be deemed to have been made for that year of assessment and shall not be carried forward and set off against profits or gains chargeable for any subsequent year of assessment.

Taxes Consolidation Act, 1997

sec0268.html

(12) No farm buildings allowance shall be made by virtue of this section in respect of any expenditure if for the same or any other chargeable period an allowance is or has been made in respect of that expenditure under Chapter 1 of Part 9.

Taxes Consolidation Act, 1997

sec0268.html

(12) No farm buildings allowance shall be made by virtue of this section in respect of any expenditure if for the same or any other chargeable period an allowance is or has been made in respect of that expenditure under Chapter 1 of Part 9.

Taxes Consolidation Act, 1997

sec0268.html#part9

(6) Any claim for a farm buildings allowance to be made to a person under this section shall be included in the annual statement required to be delivered by the person under the Income Tax Acts of the profits or gains from farming, and section 304(4) shall apply in relation to the allowance as it applies in relation to allowances to be made under Part 9.

Taxes Consolidation Act, 1997

sec0304.html

(6) Any claim for a farm buildings allowance to be made to a person under this section shall be included in the annual statement required to be delivered by the person under the Income Tax Acts of the profits or gains from farming, and section 304(4) shall apply in relation to the allowance as it applies in relation to allowances to be made under Part 9.

Taxes Consolidation Act, 1997

sec0306.html

(3) For the purposes of the application to this section of section 321, “basis period” has the meaning assigned to it by section 306.

Taxes Consolidation Act, 1997

sec0321.html

(3) For the purposes of the application to this section of section 321, “basis period” has the meaning assigned to it by section 306.

Taxes Consolidation Act, 1997

sec0655.html

(1) This section shall apply to any person carrying on farming, the profits or gains of which are chargeable to tax in accordance with section 655.

Links to Section 658 (from within TaxSource Total)
Act Linked from Context

sec0037.html

(b) in section 658 by deleting subsections (7) and (8),

Taxes Consolidation Act, 1997

sched32.html

Farming: application of section 658 in relation to expenditure incurred before 27th January, 1994

Taxes Consolidation Act, 1997

sched32.html

(1) Section 658 shall apply—

Taxes Consolidation Act, 1997

sched32.html

(b) Where on or after the 6th day of April, 1977, and before the 1st day of April, 1989, a person to whom section 658 applies incurs capital expenditure to which this subparagraph applies, being expenditure in respect of which the person is entitled to claim an allowance under that section, the allowance to be granted for the chargeable period related to the expenditure or any subsequent chargeable period shall be increased by such amount as is specified by the person to whom the allowance is to be made in making the person’s claim for the allowance, and in relation to a case in which this subsection has applied, any reference in the Tax Acts to a farm buildings allowance made under section 658 shall be construed as a reference to that allowance as increased under this subparagraph.

Taxes Consolidation Act, 1997

sched32.html

(b) Where on or after the 6th day of April, 1977, and before the 1st day of April, 1989, a person to whom section 658 applies incurs capital expenditure to which this subparagraph applies, being expenditure in respect of which the person is entitled to claim an allowance under that section, the allowance to be granted for the chargeable period related to the expenditure or any subsequent chargeable period shall be increased by such amount as is specified by the person to whom the allowance is to be made in making the person’s claim for the allowance, and in relation to a case in which this subsection has applied, any reference in the Tax Acts to a farm buildings allowance made under section 658 shall be construed as a reference to that allowance as increased under this subparagraph.

Taxes Consolidation Act, 1997

sec0309.html

(c) sections 658 and 660,

Taxes Consolidation Act, 1997

sec0319.html

(b) sections 658 and 659,

Taxes Consolidation Act, 1997

sec0321.html

(c) sections 658 to 660,

Taxes Consolidation Act, 1997

sec0531AM.html

(vii) where section 272, 284, 658 or 659 applies in respect of an individual carrying on a trade or profession, an amount equal to the amount referred to in section 531AU(2), section 531AU(2), and

Taxes Consolidation Act, 1997

sec0531AU.html

(c) in the case of an individual who is entitled to an allowance for a tax year under subsection (2) of section 658 of an amount determined in accordance with paragraph (b) of that subsection, or

Taxes Consolidation Act, 1997

sec0658A.html

(a) a writing down allowance is to be made under section 658—

Taxes Consolidation Act, 1997

sec0658A.html

(3) For the purposes only of determining, in relation to a claim for an allowance under section 658 as applied by subsection (2)(a), whether and to what extent capital expenditure incurred on qualifying capital items is incurred in the relevant period, only such an amount of that capital expenditure as is properly attributable to work on the construction of the qualifying capital items concerned actually carried out during that period shall (notwithstanding any other provision of the Tax Acts as to the time when any capital expenditure is or is to be treated as incurred) be treated as having been incurred in that period.

Taxes Consolidation Act, 1997

sec0659.html

(11) No farm pollution control allowance shall be made in respect of any expenditure if for the same or any other chargeable period an allowance is or has been made in respect of that expenditure under Chapter 1 Chapter 1 or Chapter 2 of Part 9 or section 658.

Taxes Consolidation Act, 1997

sec0835HA.html

(iv) the supply and acquisition is of an interest in farm land to which section 658(9) applies,