Part 19-1-4 Part Disposal of Assets (S-534) 4.1 Introduction Section 534 provides that, except where the context otherwise requires, any reference to disposal of an asset shall include a reference to the part disposal of an asset. (As regards the interpretation of “asset”, see Tax Instruction 19.2.14 Par. 3). There is a part disposal whenever the owner of […]

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.