Version Superseded: 06/04/2005
Point in time view as at 01/04/1999. This version of this provision has been superseded.
Income and Corporation Taxes Act 1988, Section 746 is up to date with all changes known to be in force on or before 14 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
M1In relation to amounts which by virtue of any provision of section 34, 35 or 36 would, in the case of a person resident in the Republic of Ireland and not resident in the United Kingdom, be included in his income if he were not resident in the Republic of Ireland, sections 739, 742(1) to (3), 743 and 745 shall apply—
(a)as if his income included those amounts; and
(b)as if references to an individual included references to any person (and so that in accordance with section 9 those sections then apply for corporation tax as well as for income tax);
but section 741 shall not apply in any such case.
Marginal Citations
M1Source—1970 s.479.
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