Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition
106Tax treatment of receipts and outgoings on sale of premises
Summary
In certain circumstances a liability to tax under Case V of Schedule D is adjusted between the vendor and purchaser when p...
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.