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9.213: Substantial shareholdings relief (“participation exemption”)

Feeney: The Taxation of Companies 2019

Author:
Michael Feeney
Publisher:
Bloomsbury Professional
Edition:
23rd edition
Publication Date:
2019
Law Stated At:
1 January 2019
Chapter 9: Companies’ Capital Gains and Company Reconstructions 9.2 : Capital Gains Tax Groups 9.213.1: Introduction and outline 9.213.2: Parent company 9.213.3: The relief 9.213.4: Assets related to shares 9.213.5: Supplementary provisions 9.213.6: Stamp duty: transfers between associated companies ...

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