Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition
417Diminishing share of profits or assets
Summary
This section applies where there might be an arrangement whereby an equity holder’s share in a distribution of profits, or of assets on a windi...
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.