Definition of TCA 1997


TCA 1997 means the Irish Taxes Consolidation Act, 1997;
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Examples of TCA 1997 in a sentence

SECTION 20 - INTEREST RELIEF Section 247 TCA 1997 provides that interest paid by companies is allowable as a deduction where it is annual interest paid on loans used to acquire a shareholding in an Irish rental income company, a trading company, or the holding company of such companies.
Section 247 and section 249 TCA 1997 contains a number of targeted anti- avoidance rules which ensure that the interest relief is only available where loans are used for legitimate purposes.
CORPORATION TAX SECTION 11 - ACCELERATED CAPITAL ALLOWANCES FOR ENERGY EFFICIENT EQUIPMENT The Bill will provide for an amendment to Section 285A of the TCA 1997 to extend the availability of the scheme to the end of 2020.
The Bill will provide for the amendment to Section 291A of the TCA 1997 to introduce this measure.
Particulars of each claim under Section 597 TCA 1997 which affect any asset which is owned by a Group member at Closing have been disclosed on Schedule 3.2.16.