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

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

409FInterpretation and general (Chapter 4A) (1) This Chapter applies notwithstanding any other provision of the Acts. (2) The following definitions are used in this Chapter. “active partner” has ...
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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