Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
81ARestriction of deductions for employee benefit contributions
Summary
This section determines the timing of deductions, in computing an employer’s taxable profits for a chargeable period, for...
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.