1. Revenue Guidance
  2. Notes for Guidance
  3. Taxes Consolidation Act 1997

Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition

CHAPTER 2Income tax: loss relief – treatment of capital allowances Overview This Chapter, in section 392, authorises the deduction of capital allowances in the computation of a loss for the pur...
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Other Editions

  • Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition
  • Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2012 Edition