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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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697U. Deductibility of temporary solidarity contribution for corporation tax

(1) In computing the amount of the profits or gains to be charged to tax under Case I of Schedule D, a deduction shall be allowed in respect of the temporary solidarity contribution incurred by an energy company in an accounting period.

(2) No amount shall be deducted under subsection (1) if that amount has been allowed under any other provision of the Tax Acts.

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Inserted by E(WGES)(TSC)A23 s23.