Chapter 2 – Income tax and corporation tax: reliefs applicable to both (ss 481-485B)

Contents

Section 481 – Relief for investment in films [TCA 1997 s 481] Section commentary
Section 481A – Relief for investment in digital games [TCA 1997 s 481A] Section commentary
Section 482 – Relief for expenditure on significant buildings and gardens [TCA 1997 s 482] Section commentary
Section 483 – Relief for certain gifts [TCA 1997 s 483] Section commentary
Section 484 – Objectives of section 485, purposes for which its provisions are enacted and certain duty of Minister for Finance respecting those provisions’ operation [TCA 1997 s 484] Section commentary
Section 485 – Covid Restrictions Support Scheme - CRSS [TCA 1997 s 485] Section commentary
Section 485A – Business Resumption Support Scheme - BRSS [TCA 1997 s 485A] Section commentary
Section 485B – Relief for gifts to the Scientific and Technological (Education) Investment Fund [TCA 1997 s 485B] Section commentary

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