Section 98: Attribution for section 97 purposes if category is gross roll-up business
223.This section supplements section 97. It is based on section 804B(6) to (7A) of ICTA.
223.This section supplements section 97. It is based on section 804B(6) to (7A) of ICTA.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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