Chapter 8 – Advance corporation tax (ss 159-172)

Contents

Section 159 – Liability for advance corporation tax [TCA 1997 s 159] Section commentary
Section 160 – Set-off of advance corporation tax [TCA 1997 s 160] Section commentary
Section 161 – Rectification of excessive set-off of advance corporation tax [TCA 1997 s 161] Section commentary
Section 162 – Calculation of advance corporation tax where company receives distributions [TCA 1997 s 162] Section commentary
Section 163 – Tax credit recovered from company [TCA 1997 s 163] Section commentary
Section 164 – Restrictions as to payment of tax credit [TCA 1997 s 164] Section commentary
Section 165 – Group dividends [TCA 1997 s 165] Section commentary
Section 166 – Surrender of advance corporation tax [TCA 1997 s 166] Section commentary
Section 167 – Change of ownership of company: calculation and treatment of advance corporation tax [TCA 1997 s 167] Section commentary
Section 168 – Distributions to certain non-resident companies [TCA 1997 s 168] Section commentary
Section 169 – Non-distributing investment companies [TCA 1997 s 169] Section commentary
Section 171 – Returns, payment and collection of advance corporation tax [TCA 1997 s 171] Section commentary
Section 172 – Application of Corporation Tax Acts [TCA 1997 s 172] Section commentary

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