Corporation Tax, Finance Act 2010
7.8Taxation of Share Dealers
TCA97 s174
Where the proceeds of a redemption or buy back are received by a recipient who is a share dealer the taxation treatment is different from that outlined abo...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.