1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

23.1General Scheme for Research and Development (“R&D”) Tax Credits TCA97 s766, s766A, s766B Sections 766, 766A and 766B TCA97 provide for a tax credit for certain expenditure on research and...
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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