Section 146: Application of this Part
311.This section provides that the Part applies for both corporation tax and income tax purposes. It is based on section 832(3) of ICTA.
311.This section provides that the Part applies for both corporation tax and income tax purposes. It is based on section 832(3) 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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