1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Management Provisions (ss. 849-1104)
  3. Part 41A Assessing Rules Including Rules for Self Assessment (ss. 959A-959AW)
  4. Chapter 7 Chargeable Persons: Preliminary Tax and Dates for Payment of Tax (ss. 959AM-959AV)
  5. 959AM. Interpretation and miscellaneous (Chapter 7).
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 21 December 2021 - onwards
  Version 2 of 2    

959AM. Interpretation and miscellaneous (Chapter 7).

(1) In this Chapter -

"accounting period" means an accounting period of a company;

"corresponding corporation tax for the preceding accounting period" in relation to an accounting period and a company, means an amount determined by the formula - where - T is the corporation tax payable for the preceding accounting period C is the number of days in the accounting period, and P is the number of days in the preceding accounting period;

"corresponding income tax for the preceding accounting period" in relation to an accounting period and a company, means an amount determined by the formula - where - I is the income tax payable under section 239 or 241 for the preceding accounting period C is the number of days in the accounting period, and P is the number of days in the preceding accounting period;

"final instalment" shall be construed in accordance with section 959AS(1);

"final relevant instalment" shall be construed in accordance with section 959AS(5);

"in

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