Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition
CHAPTER 2Corporation tax
21The charge to corporation tax and exclusion of income tax and capital gains tax
Summary
Corporation tax is charged on the profits of companies for a financial year.
...
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.