Direct Tax Acts, Finance Act 2022
847 Tax relief for certain branch profits
FA95 s29; FA01 s89; FA04 s89 and Sch3; FA10 s48
(1) (a) In this section-
“investment plan” means a plan of a company resident in the State-
(i) which inv...
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.