Chapter 5 – Computational provisions: corporation tax (ss 76-80A)

Contents

Section 76 – Computation of income: application of income tax principles [TCA 1997 s 76] Section commentary
Section 76A – Computation of profits or gains of a company - accounting standards [TCA 1997 s 76A] Section commentary
Section 76B – Treatment of unrealised gains and losses in certain cases [TCA 1997 s 76B] Section commentary
Section 76C – Use of different accounting policies within a group of companies [TCA 1997 s 76C] Section commentary
Section 76D – Computation of income from finance leases [TCA 1997 s 76D] Section commentary
Section 76E – Computation of profits and gains: deductions for interest paid by qualifying financing companies [TCA 1997 s 76E] Section commentary
Section 77 – Miscellaneous special rules for computation of income [TCA 1997 s 77] Section commentary
Section 78 – Computation of companies' chargeable gains [TCA 1997 s 78] Section commentary
Section 79 – Foreign currency: computation of income and chargeable gains [TCA 1997 s 79] Section commentary
Section 79A – Matching of relevant foreign currency assets with foreign currency liabilities [TCA 1997 s 79A] Section commentary
Section 79B – Matching of foreign currency assets with certain foreign currency share capital [TCA 1997 s 79B] Section commentary
Section 79C – Exclusion of foreign currency as asset of certain companies [TCA 1997 s 79C] Section commentary
Section 80 – Taxation of certain foreign currencies [TCA 1997 s 80] Section commentary
Section 80A – Taxation of certain short term leases plant and machinery [TCA 1997 s 80A] Section commentary

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