Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
CHAPTER 2Income tax: loss relief – treatment of capital allowances
Overview
This Chapter, in section 392, authorises the deduction of capital allowances in the computation of a loss for the pur...
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.