1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

5.10Losses 5.10.1General TCA97 s381–90 Losses under Cases I and II may be utilised as follows: Set off against other income – the loss incurred in a year of assessment may be deducted from any ...
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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