Chapter 2 – Principal provisions (ss 446-457)

Contents

Section 448 – Relief from corporation tax [TCA 1997 s 448] Section commentary
Section 449 – Credit for foreign tax not otherwise credited [TCA 1997 s 449] Section commentary
Section 450 – Double taxation relief [TCA 1997 s 450] Section commentary
Section 451 – Treatment of income and gains of certain trading operations carried on in Custom House Docks Area from investments held outside the State [TCA 1997 s 451] Section commentary
Section 452 – Application of section 130 to certain interest [TCA 1997 s 452] Section commentary
Section 452A – Application of section 130 of Principal Act to certain non-yearly interest [TCA 1997 s 452A] Section commentary
Section 453 – Transactions between associated persons [TCA 1997 s 453] Section commentary
Section 454 – Restriction of certain charges on income [TCA 1997 s 454] Section commentary
Section 455 – Restriction of certain losses [TCA 1997 s 455] Section commentary
Section 456 – Restriction of group relief [TCA 1997 s 456] Section commentary
Section 457 – Application of section 448 where profits are charged to corporation tax at the reduced rate [TCA 1997 s 457] Section commentary

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