Part 12

Principal Provisions Relating to Loss Relief, Treatment of Certain Losses and Capital Allowances, and Group Relief

• Part 12-01-02Income tax - relief for losses incurred in a trade or profession (sections 381, 381A, 381B, 381C, 382 and 392).

  [PDF]06-May-2020 Show less

  Show older versions
• Part 12-01-03Loss relief for self-employed individuals adversely affected by the Covid-19 pandemic (sections 304(3A), 395A-395C).

  [PDF]04-Aug-2020 [PDF]06-Jan-2021 Show less

  Show older versions
• Part 12-03-02Corporation tax - relief for terminal loss in a trade [Section 397 TCA 1997]

  [PDF]11-May-2022 [PDF]03-Aug-2022 Show less

  Show older versions
• Part 12-03-03Corporation tax - losses in transactions from which income would be chargeable under Case IV or V of Schedule D

  [PDF]21-Jun-2021 Show less

  Show older versions
• Part 12-03-04Corporation tax - company reconstructions without change of ownership [Section 400 TCA 1997]

  [PDF]11-May-2022 Show less

  Show older versions
• Part 12-03-05Accelerated loss relief for companies adversely impacted by the Covid-19 pandemic [Section 396D]

  [PDF]11-May-2022 Show less

  Show older versions
• Part 12-04-01Section 402 Foreign Currency - Tax Treatment of capital allowances and trading losses of a company
• Part 12-05-06Income Tax: Relief for Terminal Loss [Section 385 TCA 1997]