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Hi Alan, A company made a special pension contribution in its 2016 accounts of €300,000 and under revenue rules only €75k could be written off in the year with the balance being written off 2017 to 2020. If the company intends voluntarily liquidating in say Dec 2018 can it speed up the write off process i.e.claim the the €225k over two years ? Thanks Karl Mc Donald

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Asked on 11 May 2017 10:25 am
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