Share Option Income & Foreign Earnings Deduction
14/04/1997
Query
Whether income chargeable to tax under section 128 TCA 1997 should be included in the calculation of FED - section 823 TCA 1997
Decision
Yes, the income chargeable to tax under section 128 TCA 1997 should be included in calculating the Foreign Earnings Deduction.
Income Tax
Section 128, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:GM