Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
396DAccelerated loss relief for certain accounting periods
Summary
This section provides for a temporary acceleration of corporation tax loss relief for tax compliant companies who have incurre...
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.