Chapter 5 – Taxation of companies engaged in knowledge development (ss 769G-769R)

Contents

Section 769G – Interpretation and general [TCA 1997 s 769G] Section commentary
Section 769H – Families of products and assets [TCA 1997 s 769H] Section commentary
Section 769I – Corporation tax referable to a specified trade [TCA 1997 s 769I] Section commentary
Section 769J – Interaction with sections 766, 766A and 766B [TCA 1997 s 769J] Section commentary
Section 769K – Adaptation of provisions relating to relief for relevant trading losses and relevant charges on income [TCA 1997 s 769K] Section commentary
Section 769L – Documentation [TCA 1997 s 769L] Section commentary
Section 769M – Anti-avoidance [TCA 1997 s 769M] Section commentary
Section 769N – Application of Part 35A [TCA 1997 s 769N] Section commentary
Section 769O – Transitional measures [TCA 1997 s 769O] Section commentary
Section 769P – Time limits [TCA 1997 s 769P] Section commentary
Section 769Q – Application [TCA 1997 s 769Q] Section commentary
Section 769R – Companies with income arising from intellectual property of less than €7,500,000 [TCA 1997 s 769R] Section commentary

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