Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
663Corporation tax: restriction of relief for losses in farming or market gardening
Summary
This section applies to corporation tax a restriction on loss relief similar to that applied to incom...
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.