Section 128A Deferral of payment of tax under section 128 Summary This section provides that where a person has exercised a right to acquire shares and is chargeable to income tax in accordance with section 128(2) the payment of the tax which has become due may, as discussed below, be deferred at the election of the individual. Where […]

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.