Corporation Tax, Finance Act 2009
8.16Surcharge on a Service Company
8.16.1General scheme
TCA97 s441(1)
A service company means –
(a) a close company whose business consists of or includes the carrying on of a profession or th...
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.