| Links from Section 835YA | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(2) Where, in an accounting period of a controlled foreign company, the territory in which the controlled foreign company is resident is a listed territory, sections 835T, 835U and 835V shall not apply in respect of that accounting period. |
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Taxes Consolidation Act, 1997 |
(2) Where, in an accounting period of a controlled foreign company, the territory in which the controlled foreign company is resident is a listed territory, sections 835T, 835U and 835V shall not apply in respect of that accounting period. |
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Taxes Consolidation Act, 1997 |
(2) Where, in an accounting period of a controlled foreign company, the territory in which the controlled foreign company is resident is a listed territory, sections 835T, 835U and 835V shall not apply in respect of that accounting period. |
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| Links to Section 835YA (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(2) In this Chapter, “listed territory” has the same meaning as in section 835YA subject to the modification that references to “an accounting period beginning” shall be read as references to “the making of a payment or distribution”. |
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Taxes Consolidation Act, 1997 |
“specified foreign account” means a foreign account, opened in a territory outside the State that is not a listed territory within the meaning of section 835YA, the details of which are required to be— |
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