Part 20-1-6 Disposal Outside the Group (S-619) 6.1 There is a chargeable occasion whenever a member of a group of companies disposes of an asset to a person outside the group. See Tax Instruction Part 19.04.13 Par. 3 regarding a non-resident group of companies. 6.2 Where a company which is or has been a member of a […]

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.