1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

8.6Repayment of DIRT to Elderly and Incapacitated Individuals TCA97 s267 Repayment of DIRT may be made to an individual who is not liable or fully liable to income tax and who satisfies the Reven...
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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