| Links from Section 835Y | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
(1) In this section, ‘chargeable gain’ shall be construed in accordance with section 545. |
|
|
Taxes Consolidation Act, 1997 |
(a) where subsection (3) applies, an amount shall be allowable as a deduction under section 552(1)(a) from the consideration for the disposal, being an amount determined by the formula— |
|
|
Taxes Consolidation Act, 1997 |
(b) where subsection (3) does not apply, an amount shall be allowable as a deduction under section 552(1)(a) from the consideration for the disposal, being an amount determined by the formula— |
|
|
Taxes Consolidation Act, 1997 |
(c)section 835X applies in relation to that distribution, |
|
| Links to Section 835Y (from within TaxSource Total) | ||
|
None |
||