Chapter 6 – Computational provisions: general (ss 81-88A)

Contents

Section 81 – General rule as to deductions [TCA 1997 s 81] Section commentary
Section 81A – Restriction of deductions for employee benefit contributions [TCA 1997 s 81A] Section commentary
Section 81B – Equalisation reserves for credit insurance and reinsurance business of companies [TCA 1997 s 81B] Section commentary
Section 81C – Emissions allowances [TCA 1997 s 81C] Section commentary
Section 81D – Deduction for stock exchange listing expenditure [TCA 1997 s 81D] Section commentary
Section 81E – Enhanced deduction for eligible construction expenditure [TCA 1997 s 81E] Section commentary
Section 82 – Pre-trading expenditure [TCA 1997 s 82] Section commentary
Section 83 – Expenses of management of investment companies [TCA 1997 s 83] Section commentary
Section 83A – Expenditure involving crime [TCA 1997 s 83A] Section commentary
Section 84 – Expenses in relation to establishment or alteration of superannuation schemes [TCA 1997 s 84] Section commentary
Section 85 – Deduction for certain industrial premises [TCA 1997 s 85] Section commentary
Section 86 – Cost of registration of trade marks [TCA 1997 s 86] Section commentary
Section 87 – Debts set off against profits and subsequently released [TCA 1997 s 87] Section commentary
Section 87A – Deductions for gifts to Foundation for Investing in Communities [TCA 1997 s 87A] Section commentary
Section 87B – Release of debts in certain trades [TCA 1997 s 87B] Section commentary
Section 88 – Deduction for gifts to Enterprise Trust Ltd [TCA 1997 s 88] Section commentary
Section 88A – Double deduction in respect of certain emoluments [TCA 1997 s 88A] Section commentary

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