Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition
104Taxation of certain rents and other payments
Summary
Where rent is payable in respect of premises or easements used in connection with any of the concerns chargeable to tax under Case I(b) o...
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.