1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

22.19Section 239 Assessments TCA97 s239 s240 The requirement on companies to make a return and pay over to Revenue any income tax deducted from certain payments is as follows: (a) A return of pay...
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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