Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
415Meaning of “the notional winding up”
Summary
This section defines for the purposes of section 412 what is meant by assets available to another company on a winding-up. The percentage to whic...
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.