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 398
Computation of losses attributable to exemption of income from certain securities
Section 398 adjusts the computation of trading losses for companies operating in Ireland through a branch or agency, by requiring that income from Government-backed securities be included as a trading receipt when determining whether a branch loss has arisen.
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.