Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
393Extent to which capital allowances to be taken into account for purposes of section 392
(1)
Capital allowances are to be taken into account for the purpose of creating or augmenting a loss und...
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.