Part 36 – Miscellaneous special provisions (ss 836-848AA)

Contents

Section 836 – Allowances for expenses of members of Oireachtas [TCA 1997 s 836] Section commentary
Section 837 – Members of the clergy and ministers of religion [TCA 1997 s 837] Section commentary
Section 838 – Special portfolio investment accounts [TCA 1997 s 838] Section commentary
Section 839 – Limits to special investments [TCA 1997 s 839] Section commentary
Section 840 – Business entertainment [TCA 1997 s 840] Section commentary
Section 840A – Interest on loans to defray money applied for certain purposes [TCA 1997 s 840A] Section commentary
Section 841 – Voluntary Health Insurance Board: restriction of certain losses and deemed disposal of certain assets [TCA 1997 s 841] Section commentary
Section 842 – Replacement of harbour authorities by port companies [TCA 1997 s 842] Section commentary
Section 843 – Capital allowances for buildings used for third level educational purposes [TCA 1997 s 843] Section commentary
Section 843A – Capital allowances for buildings used for certain childcare purposes [TCA 1997 s 843A] Section commentary
Section 843B – Capital allowances for buildings used for the purposes of providing childcare services or a fitness centre to employees [TCA 1997 s 843B] Section commentary
Section 844 – Companies carrying on mutual business or not carrying on a business [TCA 1997 s 844] Section commentary
Section 845 – Corporation tax: treatment of tax-free income of non-resident banks, insurance businesses, etc. [TCA 1997 s 845] Section commentary
Section 845A – Non-application of section 130 in the case of certain interest paid by banks [TCA 1997 s 845A] Section commentary
Section 845B – Set-off of surplus advance corporation tax [TCA 1997 s 845B] Section commentary
Section 845C – Treatment of Additional Tier 1 instruments [TCA 1997 s 845C] Section commentary
Section 846 – Tax-free securities: exclusion of interest on borrowed money [TCA 1997 s 846] Section commentary
Section 847 – Tax relief for certain branch profits [TCA 1997 s 847] Section commentary
Section 847A – Donations to certain sports bodies [TCA 1997 s 847A] Section commentary
Section 847AA – Deduction for donations to National Governing Bodies [TCA 1997 s 847AA] Section commentary
Section 847B – Tax treatment of return of value on certain shares [TCA 1997 s 847B] Section commentary
Section 847C – Tax treatment of return of value on certain shares where shareholders affected by postal delays [TCA 1997 s 847C] Section commentary
Section 848 – Designated charities: repayment of tax in respect of donations [TCA 1997 s 848] Section commentary
Section 848A – Donations to approved bodies [TCA 1997 s 848A] Section commentary
Section 848AA – Tax treatment of return of value on certain shares [TCA 1997 s 848AA] Section commentary

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