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: ... Webqualify as a deduction in computing the profits of a business by virtue of section 840 Taxes Consolidation Act 1997 (TCA 1997). 12.2 Staff Entertainment Expenses Where an …
Asset Purchases: Tax: Overview (Ireland) - Eversheds Sutherland
Web840.—(1) In this section— “business entertainment” means entertainment (including the provision of accommodation, food and drink or any other form of hospitality in any circumstances whatever) provided directly or indirectly by— (a) any person (in this … WebNo 39 of 1997, TCA 97. The full text of the selected Act displayed in groups of sections. Change history feature which displays all amendments made since the legislation was … mighty beasts - werewolf skyrim
No 39 of 1997, Section 843, Revenue Tax Briefing
WebSection 843 Taxes Consolidation Act 1997 applies the industrial buildings allowance provisions to expenditure incurred on the construction of certain buildings and on the … Web76 rows · 1 Jan 2024 · These are the notes for guidance on the Taxes Consolidation Act … Web[Section 83(3)]. An excess of management expenses over profits may be offset by way of group relief in accordance with section 420(3) TCA 1997. The claimant company need not … mighty beauty