Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition

306Meaning of basis period Summary For income tax purposes, allowances and charges under Part 9 are made by reference to events occurring in what is termed a “basis period” or by reference to c...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.