Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 100A
Appeals against determinations under sections 98 to 100
Section 100A sets out the rules for how Revenue inspectors must handle determinations under sections 98, 99 or 100 (dealing with premiums and similar payments under leases) where the determination may affect the tax liability of more than one person.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.