Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition
124Tax treatment of certain severance payments
Summary
This section imposes a charge to tax under Schedule E on certain termination allowances and severance allowances paid to outgoing members ...
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.