Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
Section 835SCreditable Tax
Summary
This section provides for a credit to be allowed against the corporation tax arising in respect of a CFC charge for any double tax arising on the chargeable i...
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.