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

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  • Part 12-01-03
    Loss relief for self-employed individuals adversely affected by the Covid-19 pandemic (sections 304(3A), 395A-395C).
    This manual is currently unavailable as it is being updated.
  • Part 12-03-02Corporation tax - relief for terminal loss in a trade [Section 397 TCA 1997]

    [PDF]11-May-2022 Show less

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  • 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

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  • Part 12-03-04Corporation tax - company reconstructions without change of ownership [Section 400 TCA 1997]
  • Part 12-03-05Accelerated loss relief for companies adversely impacted by the Covid-19 pandemic [Section 396D]
  • Part 12-04-01Section 402 Foreign Currency - Tax Treatment of capital allowances and trading losses of a company
  • Part 12-05-06
    Income Tax: Relief for Terminal Loss [Section 385 TCA 1997]
    This manual is currently unavailable as it is being updated.