| Links from Section 835AAH | ||
|---|---|---|
| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(1) Subject to section 835AAJ(2) and (3), where the group ratio exceeds 30 per cent for an accounting period of a relevant entity, the relevant entity may make an election under this subsection. |
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Taxes Consolidation Act, 1997 |
(1) Subject to section 835AAJ(2) and (3), where the group ratio exceeds 30 per cent for an accounting period of a relevant entity, the relevant entity may make an election under this subsection. |
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|
Taxes Consolidation Act, 1997 |
(2) Where a relevant entity makes an election under subsection (1), the definition of “allowable amount” in section 835AY(2) shall, for the purposes of the application of this Part to the relevant entity for the accounting period concerned, be subject to the modification that the reference in that definition to the EBITDA limit shall be construed as a reference to the group ratio of the relevant entity for that accounting period. |
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| Links to Section 835AAH (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(h) where the group ratio election is made in accordance with section 835AAH— |
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|
Taxes Consolidation Act, 1997 |
(1) An election under section 835AAH or 835AAI shall be made— |
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|
Taxes Consolidation Act, 1997 |
(2) An election shall not be made by a relevant entity under section 835AAH and 835AAI in respect of an accounting period. |
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|
Taxes Consolidation Act, 1997 |
(3) An election shall not be made by a relevant entity under section 835AAH or 835AAI in respect of an accounting period where the relevant entity is an interest group and its members include a company referred to in section 835AAK(1)(a)(ii). |
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Taxes Consolidation Act, 1997 |
(h) where an election is made in accordance with section 835AAH(1)— |
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