Chapter 1 – Basis of assessment, persons chargeable and extent of charge (ss 112-112B)

Contents

Section 112 – Basis of assessment, persons chargeable and extent of charge [TCA 1997 s 112] Section commentary
Section 112A – Taxation of certain perquisites [TCA 1997 s 112A] Section commentary
Section 112AA – Taxation of certain perquisites [TCA 1997 s 112AA] Section commentary
Section 112B – Granting of vouchers [TCA 1997 s 112B] Section commentary

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