1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

21.5Surcharge on Use of Property Incentives TCA97 s531AAE Where specific conditions are met, an additional amount of the USC must be paid by certain individuals. The additional charge applies whe...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016