Chapter 8 – Taxation of rents and certain other payments (ss 96-106A)

Contents

Section 96 – Interpretation (Chapter 8) [TCA 1997 s 96] Section commentary
Section 97 – Computational rules and allowable deductions [TCA 1997 s 97] Section commentary
Section 97A – Pre-letting expenditure in respect of vacant premises [TCA 1997 s 97A] Section commentary
Section 97B – Deduction for retrofitting expenditure [TCA 1997 s 97B] Section commentary
Section 98 – Treatment of premiums, etc as rent [TCA 1997 s 98] Section commentary
Section 98A – Taxation of reverse premiums [TCA 1997 s 98A] Section commentary
Section 99 – Charge on assignment of lease granted at undervalue [TCA 1997 s 99] Section commentary
Section 100 – Charge on sale of land with right to reconveyance [TCA 1997 s 100] Section commentary
Section 100A – Appeals against determinations under sections 98 to 100 [TCA 1997 s 100A] Section commentary
Section 101 – Relief for amount not received [TCA 1997 s 101] Section commentary
Section 102 – Deduction by reference to premium, etc paid in computation of profits for purposes of Schedule D, Cases I and II [TCA 1997 s 102] Section commentary
Section 103 – Deduction by reference to premiums, etc paid in computation of profits for purposes of this Chapter [TCA 1997 s 103] Section commentary
Section 104 – Taxation of certain rents and other payments [TCA 1997 s 104] Section commentary
Section 105 – Taxation of rents: restriction in respect of certain rent and interest [TCA 1997 s 105] Section commentary
Section 106 – Tax treatment of receipts and outgoings on sale of premises [TCA 1997 s 106] Section commentary
Section 106A – Transfer of rent [TCA 1997 s 106A] Section commentary

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