Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
305Income tax: manner of granting, and effect of, allowances made by means of discharge or repayment of tax
Summary
This section deals with the position for income tax where a capital allowance...
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.