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Taxes Consolidation Act, 1997 (Number 39 of 1997)


696I Petroleum production tax and corporation tax

In computing the amount of profits or gains to be charged to corporation tax a company shall be entitled to claim a deduction in respect of any petroleum production tax payable in respect of any taxable field for that relevant period.




Inserted by FA15 s20. Comes into operation on 1 January 2016.