No 39 of 1997, Section 817W, Link Report

Links from Section 817W
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0018.html	(2)(a) The receipt of a relevant payment of a royalty to which this section applies shall be deemed to be annual profits arising to the associated entity, or permanent establishment of the associated entity, referred to in subsection (1), as the case may be, from property in the State for the purposes of section 18(1).
Taxes Consolidation Act, 1997	sec0238.html	(b) A relevant payment of a royalty to which this section applies shall be an annual payment charged with tax under Schedule D for the purposes of section 238(2).
Taxes Consolidation Act, 1997	sec0242A.html	(c)Subsections (3) and (4) of section 242A shall not apply to a relevant payment of a royalty to which this section applies.
Taxes Consolidation Act, 1997	sec0757.html	(3)Section 757(2) shall not apply to a relevant payment of a royalty to which this section applies.
Links to Section 817W (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0242A.html	(3) ~~Where~~ Subject to section 817W, where , apart from this section, section 238 would apply to a payment of royalties to which this section applies, that section shall not apply to that payment.
Taxes Consolidation Act, 1997	sec0242A.html	(4) ~~A company~~ Subject to section 817W, a company shall not be chargeable to corporation tax or income tax in respect of a royalty payment to which this section applies where—