1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

27.16Interest and Royalty Directive No. 2003/49/EC TCA97 s267 G–L Finance Act 2004 enacted provisions giving effect to the EU Directive on interest and royalties. Finance Act 2005 extended the be...
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 (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