Taxes Consolidation Act, 1997 (Number 39 of 1997)
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653BO. Restriction of deduction
Notwithstanding any provision of the Tax Acts or Capital Gains Tax Acts, in computing the amount of profit or gains to be charged to income tax, corporation tax or capital gains tax, no sum shall be deducted in respect of any amount of vacant homes tax.
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Inserted by FA22 s96(1). Comes into operation on and from the date of the passing of this Act.