Direct Tax Acts, Finance (No. 2) Act 2023
817X Making of distributionF(No. 2)A23 s36(1)
[(1) This section applies to a relevant distribution where—
(a) a company resident in the State makes a relevant distribution to—
(i) an associated e...
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.