Part 8-1-2 Annual Payments payable wholly out of Taxed Income & Non-Resident Companies Reviewed April 2016 Important Please see Notes for Guidance to the TCA 1997 for a summary of the provisions of section 237 [Annual payments payable wholly out of taxed income], section 238 [Annual payments payable not payable out of taxed income], section 241 [Income […]

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