No 39 of 1997, Section 766A, Link Report

Links from Section 766A
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0268.html#part9	“relevant expenditure” on a building or structure, in relation to a company, means expenditure incurred by the company on the construction of a building or structure which is to be used wholly and exclusively for the purposes of the carrying on by the company of research and development activities in a relevant Member State qualifying building, being expenditure which qualifies for an allowance under Part 9 ~~or this Part~~: but expenditure incurred by a company which is resident in the State shall not be relevant expenditure if it—
Taxes Consolidation Act, 1997	sec0617.html	(ii) the transfer is a transfer to which section 617 applies, and
Taxes Consolidation Act, 1997	sec0766.html	“qualified company”, “relevant member State” and “research and development activities” have the same meanings as in section 766;
Taxes Consolidation Act, 1997	sec0766.html	(III) any expenditure on research and development within the meaning of section 766;
Taxes Consolidation Act, 1997	sec0766.html	(iv) paragraphs (i) to (iii) of section 766(1)(b) shall apply.
Taxes Consolidation Act, 1997	sec0766.html	(3A) Where an event referred to in section 766(4C) occurs and—
Taxes Consolidation Act, 1997	sec0766B.html	(b) Subject to section 766B, on receipt of a claim the Revenue Commissioners shall pay any excess remaining to the company, in 3 instalments—
Taxes Consolidation Act, 1997	sec0766D.html	(1) (a) ~~In this section—~~ In this section and in section 766D—
Taxes Consolidation Act, 1997	sec0766D.html	(b) ~~For the purposes of this section—~~ For the purposes of this section and section 766D—
Taxes Consolidation Act, 1997	sec0766D.html	(b) A company may, in respect of expenditure on research and development incurred in an accounting period make a claim under this section or section 766D.
Taxes Consolidation Act, 1997	sec0959A.html	(i) the first instalment shall be paid by the Revenue Commissioners not earlier than the date provided for in ~~paragraph (b) of the definition of “specified return date for the chargeable period” as defined in section 950(1)~~ paragraph (b)(i) of the definition of “specified return date for the chargeable period” as defined in section 959A, for the accounting period in which the expenditure on research and development was incurred and shall equal 33 per cent of the excess remaining,
Taxes Consolidation Act, 1997	sec0960H.html	(8) Any amount payable by the Revenue Commissioners to the company or another company by virtue of subsection (4B) shall be deemed to be an overpayment of corporation tax, for the purposes only of ~~section 1006A(2)~~ section 960H(2).
Links to Section 766A (from within TaxSource Total)
Act	Linked from	Context
	sec0038.html	(b) in section 766A(6)(a) and (b) by substituting “as is just and reasonable” for “as appears to the inspector (or on appeal to the Appeal Commissioners) to be just and reasonable”, and
Taxes Consolidation Act, 1997	sec0766.html	(i) paid by the Revenue Commissioners in accordance with subsection (4B) of this section or section 766A(4B), as the case may be, or
Taxes Consolidation Act, 1997	sec0766.html	(4C) Where a company (in this section and section 766A referred to as the “predecessor”) which has made a claim in accordance with this section ceases to carry on a trade which includes the carrying on by it of research and development activities and another company (in this section and section 766A referred to as the “successor”) commences to carry on the trade and those research and development activities (the cessation and commencement referred to in this section and section 766A as the ‘event’) and—
Taxes Consolidation Act, 1997	sec0766.html	(4C) Where a company (in this section and section 766A referred to as the “predecessor”) which has made a claim in accordance with this section ceases to carry on a trade which includes the carrying on by it of research and development activities and another company (in this section and section 766A referred to as the “successor”) commences to carry on the trade and those research and development activities (the cessation and commencement referred to in this section and section 766A as the ‘event’) and—
Taxes Consolidation Act, 1997	sec0766.html	(4C) Where a company (in this section and section 766A referred to as the “predecessor”) which has made a claim in accordance with this section ceases to carry on a trade which includes the carrying on by it of research and development activities and another company (in this section and section 766A referred to as the “successor”) commences to carry on the trade and those research and development activities (the cessation and commencement referred to in this section and section 766A as the ‘event’) and—
Taxes Consolidation Act, 1997	sec0766.html	(7)(a)~~The Revenue Commissioners~~ An authorised officer may in relation to a claim by a company ~~under this section or section 766A—~~ under this section or section 766A, 766C or 766D—
Taxes Consolidation Act, 1997	sec0766.html	(ii) notwithstanding any obligation as to secrecy or other restriction on the disclosure of information imposed by, or under, the Tax Acts or any other statute or otherwise, but subject to paragraph (b), disclose any detail in the company’s claim under this section, or under section 766A under this section or section 766A, 766C or 766D— , which they consider necessary for the purposes of such consultation.
Taxes Consolidation Act, 1997	sec0766.html	(i) Subject to subparagraph (ii), where a company makes a claim in respect of a specified amount and it is subsequently found that the claim is not as authorised by this section or by section 766A, as the case may be, then the company may be charged to tax under Case IV of Schedule D for the accounting period in respect of which the payment was made or the amount surrendered, as the case may be, in an amount equal to 4 times so much of the specified amount as is not so authorised.
Taxes Consolidation Act, 1997	sec0766B.html	766B Limitation of tax credits to be paid under section 766 or 766A.
Taxes Consolidation Act, 1997	sec0766B.html	(3) Where in respect of expenditure in an accounting period a company makes a claim under section 766(4B) or 766A(4B), then the aggregate amount payable by the Revenue Commissioners to that company under those sections shall not exceed the greater of—
Taxes Consolidation Act, 1997	sec0766B.html	(a) the aggregate of the corporation tax paid by the company in respect of accounting periods ending in the 10 years immediately preceding the time specified in subsection (4A)(b) of section 766, in relation to the accounting period in which the expenditure was incurred, as reduced by any amounts payable to the company in respect of claims made under section 766(4B) or 766A(4B), as the case may be, in respect of expenditure in a previous accounting period, or
Taxes Consolidation Act, 1997	sec0766B.html	(i) the amount by which the aggregate of any amounts payable to the company in respect of claims made under section 766(4B) or 766A(4B), as the case may be, in respect of expenditure incurred in a previous accounting period, exceeds the payroll liabilities in respect of the period—
Taxes Consolidation Act, 1997	sec0766B.html	(4) This section shall not apply in respect of a claim made under section 766(4B) or 766A(4B) in a return the specified return date (within the meaning of Part 41A) of which is on or after 23 September 2023.
Taxes Consolidation Act, 1997	sec0769J.html	769J Interaction with sections 766, 766A and 766B.

Link Report

766B Limitation of tax credits to be paid under section 766 or 766A.

769J Interaction with sections 766, 766A and 766B.