Corporation Tax Act, 1976
|
PART XIII Application and Adaptation of Enactments | ||
|
Application and adaptation of Income Tax Acts and Capital Gains Tax Act, 1975. |
140.—(1) Without prejudice to the general application to corporation tax of the provisions of the Income Tax Acts relating to the computation of income, Part I of the Second Schedule shall have effect for the purpose of applying to corporation tax or otherwise adapting the provisions of those Acts there mentioned. | |
(2) Without prejudice to the general application to corporation tax of the provisions of the Capital Gains Tax Act, 1975 , relating to the computation of chargeable gains, Part II of the Second Schedule shall have effect for the purpose of applying to corporation tax or otherwise adapting the provisions of that Act there mentioned. | ||
(3) The amendments in each Part of the Second Schedule are subject to the provisions of this Act and, in particular, to the provisions of the final paragraph of that Part. |