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

846Tax free securities: exclusion of interest on borrowed money Summary This section prevents relief from tax being given in respect of interest on money borrowed for the purposes of a business...
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.