Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition
CHAPTER 1Interpretation and general
Overview
This Part is designed to counter the avoidance of income tax at the higher rate by means of the device of allowing the profits of close companies to...
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.