Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 Schedule 23, paragraph 5
Regulations
Paragraph 5 of Schedule 23 empowers the Revenue Commissioners to make regulations for the purpose of carrying Chapter 1 of Part 30 and Schedule 23 into effect.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.