1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

15.11Carbon Tax TCA97 s664A A double deduction in computing profits of a trade of farming is available for the increase in the rate of carbon tax on farm diesel.
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • 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