Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition
439Effect of release, etc of debt in respect of loan under section 438
Summary
This section provides that where a company which has been assessed to income tax under section 438 releases or wri...
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.