Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
677Investment allowance in respect of exploration expenditure
Summary
This section provides for an investment allowance of 20 per cent of exploration expenditure (whether successful or abortive...
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.