Links from Section 835AAK | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(ii) where not members of the same worldwide group, deemed to be members of the same group of companies under section 411, |
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Links to Section 835AAK (from within TaxSource Total) | ||
Act | Linked from | Context |
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 |
(2) Where an election has been made in accordance with section 835AAK to form an interest group, the reporting company shall make a return on behalf of the interest group on or before the specified return date for the accounting period, in the form specified by the Revenue Commissioners. |
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Taxes Consolidation Act, 1997 |
“interest group” shall be construed in accordance with section 835AAK(1); |