Direct Tax Acts, Finance Act 2014
530E Rates of taxFA11 s20(1)(k); FA12 s22(1)(l)
[(1) For the purpose of section 530D(2), the rate of tax—
(a) shall be zero where the Revenue Commissioners have made a determination that the subc...
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.