1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2020

13.2Matters to be Treated as Distributions TCA97 sl30 The following are some of the matters which constitute distributions under corporation tax legislation. TCA97 s452 (a) Dividends paid by a co...
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.

Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016