Chapter 4 Miscellaneous and general (ss. 304-321)

Comparing proposed amendment...


In force	304. Income tax: allowances and charges in taxing a trade, etc.
In force	305. Income tax: manner of granting, and effect of, allowances made by means of discharge or repayment of tax.
In force	306. Meaning of basis period.
In force	307. Corporation tax: allowances and charges in taxing a trade.
In force	308. Corporation tax: manner of granting, and effect of, allowances made by means of discharge or repayment of tax.
In force	308A. Assets transferred in course of scheme of reconstruction or amalgamation.
In force	309. Companies not resident in the State.
In force	310. Allowances in respect of certain contributions to capital expenditure of local authorities.
In force	311. Apportionment of consideration and exchanges and surrenders of leasehold interests.
In force	312. Special provisions as to certain sales.
In force	313. Effect, in certain cases, of succession to trade, etc.
In force	314. Procedure on apportionment.
In force	315. Property used for purposes of "exempted trading operations".
In force	316. Interpretation of certain references to expenditure and time when expenditure is incurred.
In force	317. Treatment of grants.
In force	318. Meaning of "sale, insurance, salvage or compensation moneys".
In force	319. Adjustment of allowances by reference to value-added tax.
In force	320. Other interpretation (Part 9).
In force	321. Provisions of general application in relation to the making of allowances and charges.

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