Chapter 5 Corporation Tax (ss. 31-40)

Comparing proposed amendment...


In force	31. Relief from tax for certain start-up companies.
In force	32. Amendment of section 448 (relief from corporation tax) of Principal Act.
In force	33. Relevant territory.
In force	34. Amendment of section 766 (tax credit for research and development expenditure) of Principal Act.
In force	35. Amendment of section 766A (tax credit on expenditure on buildings or structures used for research and development) of Principal Act.
In force	36. Limitation of tax credits to be paid under section 766 or 766A of Principal Act.
In force	37. Acceleration of wear and tear allowances for certain energy-efficient equipment.
In force	38. Preliminary tax.
In force	39. Amendment of section 239 (income tax on payments by resident companies) of Principal Act.
In force	40. Amendment of Schedule 4 (exemption of specified non-commercial state sponsored bodies from certain tax provisions) to Principal Act.

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