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

CHAPTER 1Income tax 12The charge to income tax Income tax is charged on all income (in the section described as property, profits or gains) described or comprised in 4 Schedules, namely, Schedu...
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.