Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition
845Corporation tax: treatment of tax-free income of non-resident banks, insurance businesses, etc
Summary
This section brings into charge to corporation tax foreign interest and dividends arisi...
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.