Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2012 Edition

959ATDate for payment of corporation tax: groups Summary This section allows for the transfer within groups of excess preliminary tax paid by one company to another. The section sets out the...
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.