1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Interpretation and basic charging provisions (ss. 1-31)
  3. Part 2 The Charge to Tax (ss. 12-31)
  4. Chapter 2 Corporation tax (ss. 21-27)
  5. 23. Application of section 13 for purposes of corporation tax.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 30 November 1997 - onwards
    Version 1 of 1    

23. Application of section 13 for purposes of corporation tax.

Section 13 shall apply for the purposes of corporation tax as it applies for the purposes of income tax.

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