Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
95AChange of basis of computation of profits or gains of a trade or profession
Summary
This section provides for the spreading of a tax charge over a 5-year period where the charge arises from ...
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.