Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
739LAAProfit: financing cost ratio 1 January 2020
Summary
This section applies from 1 January 2020 and provides a modified version of section 739LA.
Details
Main definitions
(1)
“adjusted pr...
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.