WebSection 604A of the Taxes Consolidation Act 1997 (“TCA 1997”) provides relief from Capital Gains Tax (“CGT”) in respect of a disposal of property that was purchased in any state in … WebTaxes Consolidation Act, 1997. Assessment of executors and administrators. 1048. — (1) Where a person dies, an assessment or an additional first assessment, as the case may …

Part 45 - TCA Notes for Guidance FA 2024 - Revenue

Web247 Relief to companies on loans applied in acquiring interest in other companies. [FA74 s33 and s35(4) and (5); CTA76 s140(1) and Sch2 PtI par43; FA96 s131(9)(a)] (1) (a) In this section and in sections 248 and 249— “control” shall be construed in accordance with section 432; []“intermediate holding company” means a company whose business … WebIt is not a relevant donation qualifying for tax relief under section 848A TCA, 1997 (donations to approved bodies e.g. charities), It is not subject to repayment, neither the donor nor any person connected with the donor receives a benefit, whether directly or i ndirectly, as a result of making the liberty leather pig footstool

Part 12-03-04 Company reconstructions without change of ...

Websection 112 TCA 1997. Section 112 applies to salaries, fees, wages, (including inducement payments), perquisites, or profits whatsoever from an office or employment. In particular, a sum paid under the terms of a contract of employment at the end of the contract is chargeable to tax under the ordinary rules of Schedule E - i.e. under WebSection 400 of the Taxes Consolidation Act 1997 (“TCA 1997”) provides that the right to capital allowances (and liability to balancing charges) and relief for losses forward are to … WebSection 626B TCA 1997 provides that, in certain circumstances, gains from the disposal of shareholdings by ‘parent companies’ are exempt from tax. There are a number of conditions that must be satisfied by the investor company and the investee company for the exemption to apply. Conditions for the investor company: ... liberty leasing address