Chapter 1 – Income tax and corporation tax: profits or gains from dealing in or developing land (ss 639-647)

Contents

Section 639 – Interpretation (Chapter 1) [TCA 1997 s 639] Section commentary
Section 640 – Extension of charge under Case I of Schedule D to certain profits from dealing in or developing land [TCA 1997 s 640] Section commentary
Section 641 – Computation under Case I of Schedule D of profits or gains from dealing in or developing land [TCA 1997 s 641] Section commentary
Section 642 – Transfers of interests in land between certain associated persons [TCA 1997 s 642] Section commentary
Section 643 – Tax to be charged under Case IV on gains from certain disposals of land [TCA 1997 s 643] Section commentary
Section 644 – Provisions supplementary to section 643 [TCA 1997 s 644] Section commentary
Section 644A – Relief from income tax in respect of income from dealing in residential development land [TCA 1997 s 644A] Section commentary
Section 644AA – Treatment of losses from dealing in residential development land [TCA 1997 s 644AA] Section commentary
Section 644AB – Treatment of profits or gains from land rezonings [TCA 1997 s 644AB] Section commentary
Section 644B – Relief from corporation tax in respect of income from dealing in residential development land [TCA 1997 s 644B] Section commentary
Section 644C – Relief from corporation tax for losses from dealing in residential development land [TCA 1997 s 644C] Section commentary
Section 645 – Power to obtain information [TCA 1997 s 645] Section commentary
Section 646 – Postponement of payment of income tax to be permitted in certain cases [TCA 1997 s 646] Section commentary
Section 647 – Postponement of payment of corporation tax to be permitted in certain cases [TCA 1997 s 647] Section commentary

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