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Tax and Duty Manual - TCA97

Part 04-05-06

Taxation of Provisions and Accruals (income tax and corporation tax)

Part 05-01-20

Individuals described as ‘locums’ engaged in the fields of medicine, health care and pharmacy

Part 04-01-20

Tax treatment of income arising from the provision of short-term accommodation

Part 05-02-17

Deduction for statutory registration fees paid to the Health and Social Care Professionals Council (CORU)

Part 04-01-21

Tax treatment of payments received under the Basic Income for the Arts Pilot Scheme

Part 04-06-03

Deduction for Digital Services Taxes