1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

17.4Credit for Tax Deducted TCA97 s530P The system now involves an offset system and annual repayment. Claims for repayment of excess RCT deducted are subject to the four-year time limit that...
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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