Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
388Meaning of “permanently discontinued” for the purposes of terminal loss
This section defines what is meant by “permanently discontinued” for the purposes of terminal loss relief. Where a trade...
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.