1. Revenue Guidance
  2. eBrief
Revenue eBrief No. 03/18 05 January 2018 Section 135 TCA - Anti-avoidance Section 23 of Finance Act 2017 amended Section 135 TCA to introduce two new anti-avoidance subsections, (2A) and (3A). T...
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Other Editions

  • eBrief No. 03/18: Section 135 TCA - Anti-avoidance (ingested November 30, 2018)
  • eBrief No. 03/18: Section 135 TCA - Anti-avoidance (ingested January 25, 2019)
  • eBrief No. 03/18: Section 135 TCA - Anti-avoidance (ingested September 17, 2020)
  • eBrief No. 03/18: Section 135 TCA - Anti-avoidance (ingested January 12, 2018)