Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition
101Relief for amount not received
Where a person chargeable to tax by virtue of this Chapter proves that any amount
in respect of which he/she is so chargeable is irrecoverable, or that the paym...
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.