Part 20-1-7 Replacement of Business Assets by Members of Group (S-620) 7.1 Section 620 modifies the provisions of section 597 in the context of groups of companies. Section 597 provides for rollover relief where a person disposes of trading assets and uses the proceeds to acquire other trading assets within a given period. Under the rules, the person […]
Click Buy Now or FREE Trial button below to access this content.
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.