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

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

SCHEDULE 9CHANGE OF OWNERSHIP OF COMPANY: DISALLOWANCE OF TRADING LOSSES Sections 401 and 679(4) Overview This Schedule sets out the rules for determining whether there is a change in the owner...
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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