Part 12-3-4 Corporation tax: company reconstructions without change of ownership [Section 400 TCA 1997] Editor’s note: This manual is currently unavailable.

Why join?

Unlike irishstatutebook.ie, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.