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Part 35D-01-01 - Guidance on Interest Limitation Rule - Revenue
Webassets.gov.ie WebLinks from Section 835AY. (2) Where a relevant entity makes an election under subsection (1), the definition of “ allowable amount ” in section 835AY (2) shall, for the purposes of the application of this Part to the relevant entity for the accounting period concerned, be subject to the modification that the reference in that definition to ... smush image optimizer
Finance Act 2024, Section 31
Web835A Interpretation. (a) any transaction, action, course of action, course of conduct, scheme or plan, (b) any agreement, arrangement of any kind, understanding, promise or … Web835AY Interpretation (Part 35D) Summary This section is the interpretation section for the Part. Many of the definitions introduced are new concepts while others are defined by reference to provisions in the Taxes Acts. Details Definitions (1) “ allowable amount ” is defined below in subsection (2) WebWhat is a section 37/41? This is a section 37 hospital order with section 41 restrictions added. Only the Crown Court can add section 41 restrictions. It might add them if it thinks that it's necessary for the protection of the public from serious harm. When deciding whether to add section 41 restrictions, the Crown Court must consider: smushion