Part 42-4-59 Credit in respect of tax deducted from emoluments of certain directors and employees – Section 997A of the Taxes Consolidation Act 1997 1. Introduction 1.1 Section 997A of the Taxes Consolidation Act 1997 (TCA 1997) was introduced by way of section 13 of Finance Act 2005. It applies to directors or employees who have a material interest […]

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