Links from Section 835AY | ||
---|---|---|
Act | Linked to | Context |
https://www.irishstatutebook.ie/eli/1993/act/14/enacted/en/html |
unresolved |
(e) a scheme, within the meaning of the Roads Act 1993, which has been approved under section 49 of that Act, |
https://www.irishstatutebook.ie/eli/1993/act/14/section/49/enacted/en/html#sec49 |
unresolved |
(e) a scheme, within the meaning of the Roads Act 1993, which has been approved under section 49 of that Act, |
https://www.irishstatutebook.ie/eli/2000/act/30/enacted/en/html |
unresolved |
(a) a development, within the meaning of the Planning and Development Act 2000, specified in the Seventh Schedule of that Act, approved by— |
https://www.irishstatutebook.ie/eli/2000/act/30/enacted/en/html |
unresolved |
(b) a development, referred to in section 182A of the Planning and Development Act 2000, approved by An Bord Pleanála under section 182B of that Act, |
https://www.irishstatutebook.ie/eli/2000/act/30/enacted/en/html |
unresolved |
(c) a development, referred to in section 182C of the Planning and Development Act 2000, approved by An Bord Pleanála under section 182D of that Act, |
https://www.irishstatutebook.ie/eli/2000/act/30/enacted/en/html |
unresolved |
(ii) a local authority, under section 170 of the Planning and Development Act 2000, |
https://www.irishstatutebook.ie/eli/2000/act/30/enacted/en/html |
unresolved |
(j) a large-scale residential development within the meaning of the Planning and Development Act 2000, approved by a planning authority under section 34 or section 170 of that Act, |
https://www.irishstatutebook.ie/eli/2000/act/30/section/170/enacted/en/html#sec170 |
unresolved |
(ii) a local authority, under section 170 of the Planning and Development Act 2000, |
https://www.irishstatutebook.ie/eli/2000/act/30/section/170/enacted/en/html#sec170 |
unresolved |
(j) a large-scale residential development within the meaning of the Planning and Development Act 2000, approved by a planning authority under section 34 or section 170 of that Act, |
https://www.irishstatutebook.ie/eli/2000/act/30/section/34/enacted/en/html#sec34 |
unresolved |
(j) a large-scale residential development within the meaning of the Planning and Development Act 2000, approved by a planning authority under section 34 or section 170 of that Act, |
https://www.irishstatutebook.ie/eli/2000/act/30/section/9/enacted/en/html#sec9 |
unresolved |
(i) An Bord Pleanála, under section 9 of that Act, or |
https://www.irishstatutebook.ie/eli/2001/act/55/enacted/en/html |
unresolved |
(d) railway works, within the meaning of the Transport (Railway Infrastructure) Act 2001, in respect of which an order has been made under section 43 of that Act, |
https://www.irishstatutebook.ie/eli/2001/act/55/section/43/enacted/en/html#sec43 |
unresolved |
(d) railway works, within the meaning of the Transport (Railway Infrastructure) Act 2001, in respect of which an order has been made under section 43 of that Act, |
https://www.irishstatutebook.ie/eli/2002/act/1/enacted/en/html |
unresolved |
(g) an asset (within the meaning of the State Authorities (Public Private Partnership Arrangements) Act 2002) constructed pursuant to a public private partnership arrangement (within the meaning of that Act), |
https://www.irishstatutebook.ie/eli/2016/act/17/enacted/en/html |
unresolved |
(f) a strategic housing development, within the meaning of Chapter 1 of Part 2 of the Planning and Development (Housing) and Residential Tenancies Act 2016 approved by— |
S.I. No. 365 of 2020 |
(h) an installation generating energy from renewable sources (within the meaning of the European Union (Renewable Energy) Regulations
(S.I. No. 365 of 2020)), which is regulated, either solely or jointly with another party, by the Commission for the
|
|
Taxes Consolidation Act, 1997 |
‘T rate’ is the rate specified in section 21(1)(f); |
|
Taxes Consolidation Act, 1997 |
‘P rate’ is the rate specified in section 21A(3)(a); |
|
Taxes Consolidation Act, 1997 |
(a) other than in the cases referred to in paragraphs (b) and (c), the rate specified in section 28(3), |
|
Taxes Consolidation Act, 1997 |
(i) An Bord Pleanála under section 37G of that Act, on foot of an application made pursuant to section 37A(2)(a) or (b) of that Act, or |
|
Taxes Consolidation Act, 1997 |
(i) An Bord Pleanála under section 37G of that Act, on foot of an application made pursuant to section 37A(2)(a) or (b) of that Act, or |
|
Taxes Consolidation Act, 1997 |
(I) a financial asset (within the meaning of section 76B), or |
|
Taxes Consolidation Act, 1997 |
(II) a financial liability (within the meaning of section 76B), |
|
Taxes Consolidation Act, 1997 |
(g) any amounts referred to in paragraphs (a) to (f) treated for the purposes of section 83, in accordance with subsection (3) of that section, as if those amounts had been disbursed as expenses of management; |
|
Taxes Consolidation Act, 1997 |
(ii) a local authority under section 170 of that Act, |
|
Taxes Consolidation Act, 1997 |
(ca) any amounts referred to in paragraph (a) or (b) claimed by a claimant company under section 420A(3) or 420B(2) that are treated under section 247(4G) for the purposes of Chapter 5 of Part 12 as relevant trading charges on income (within the meaning of section 243A), |
|
Taxes Consolidation Act, 1997 |
(ca) any amounts referred to in paragraph (a) or (b) claimed by a claimant company under section 420A(3) or 420B(2) that are treated under section 247(4G) for the purposes of Chapter 5 of Part 12 as relevant trading charges on income (within the meaning of section 243A), |
|
Taxes Consolidation Act, 1997 |
(iii) the finance income element and finance cost element of nonfinance lease payments of a company that carries on a trade of leasing that is treated for the purposes of the Tax Acts as a separate trade distinct from all other activities carried on by such company under section 403(2), |
|
Taxes Consolidation Act, 1997 |
(c) any amounts referred to in paragraph (a) or (b) claimed by a claimant company under section 420(6), |
|
Taxes Consolidation Act, 1997 |
(ca) any amounts referred to in paragraph (a) or (b) claimed by a claimant company under section 420A(3) or 420B(2) that are treated under section 247(4G) for the purposes of Chapter 5 of Part 12 as relevant trading charges on income (within the meaning of section 243A), |
|
Taxes Consolidation Act, 1997 |
(ca) any amounts referred to in paragraph (a) or (b) claimed by a claimant company under section 420A(3) or 420B(2) that are treated under section 247(4G) for the purposes of Chapter 5 of Part 12 as relevant trading charges on income (within the meaning of section 243A), |
|
Taxes Consolidation Act, 1997 |
(b) in the case of a relevant disposal (within the meaning of Chapter 2 of Part 22), the rate specified in section 649A(1)(b), and |
|
Taxes Consolidation Act, 1997 |
(c) in the case of a disposal of an asset to which section 747A applies, the rate specified in section 747A(4); |
|
Taxes Consolidation Act, 1997 |
(c) in the case of a disposal of an asset to which section 747A applies, the rate specified in section 747A(4); |
|
Taxes Consolidation Act, 1997 |
“associated enterprise”, other than in Chapter 3, means an enterprise that is associated with another enterprise in accordance with subsections (2) and (4) of section 835AA, other than enterprises which would be considered associated enterprises pursuant only to paragraphs (e), (f) or (g) of section 835AA(2); |
|
Taxes Consolidation Act, 1997 |
“associated enterprise”, other than in Chapter 3, means an enterprise that is associated with another enterprise in accordance with subsections (2) and (4) of section 835AA, other than enterprises which would be considered associated enterprises pursuant only to paragraphs (e), (f) or (g) of section 835AA(2); |
|
Taxes Consolidation Act, 1997 |
(i) an asset specified by the Minister for Finance in regulations made under
|
|
Taxes Consolidation Act, 1997 |
‘EBITDA’ shall be construed in accordance with section 835AAB(5); |
|
Taxes Consolidation Act, 1997 |
“exceeding borrowing costs” has the meaning assigned to it by section 835AAB(4); |
|
Taxes Consolidation Act, 1997 |
“interest spare capacity” has the meaning given to it by section 835AAB(4); |
|
Taxes Consolidation Act, 1997 |
“deemed borrowing cost” has the meaning assigned to it by section 835AAD(1); |
|
Taxes Consolidation Act, 1997 |
“interest group” shall be construed in accordance with section 835AAK(1); |
|
Taxes Consolidation Act, 1997 |
“reporting company” shall be construed in accordance with section 835AAM(1); |
|
Taxes Consolidation Act, 1997 |
“relevant loss” shall be construed in accordance with section 835AZ(7); |
|
Taxes Consolidation Act, 1997 |
“relevant profit” has the meaning assigned to it by section 835AZ(1); |
|
Links to Section 835AY (from within TaxSource Total) | ||
Act | Linked from | Context |
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. |