Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
243ARestriction of relevant charges on income
Summary
This section places a ringfence on the deduction of charges incurred by a company in an activity which is taxable at the standard rate of c...
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.