Part 9-2-5 New Tax Relief Scheme for Capital Expenditure on Intangible Assets 1. Introduction Capital allowances for expenditure incurred on intangible assets were introduced in Finance Act 2009 and are provided for under section 291A of the Taxes Consolidation Act 1997. 2. Summary of Scheme Section 291A of the TCA 1997 provides for capital allowances against trading […]

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