Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
845CTreatment of Additional Tier 1 instruments
Summary
This section provides for the tax treatment of:
a) Additional Tier 1 instruments issued by financial institutions to meet the regulatory c...
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.