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

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

499Value received by persons other than claimants Summary This section ensures that the subscription price received by a company from an individual for the issue of eligible shares is not effec...
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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