This annual publication is well established as the authoritative direct tax legislation reference book. It contains, in one portable volume, the Taxes Consolidation Act 1997, as updated to the Finance Act 2002. Each Section is fully annotated and cross-referenced and includes substantial case law notes. The legislation is presented in a clear, easy-to-read style. The latest edition contains a user-friendly destination table and a comprehensive index making it an invaluable tool for tax practitioners, lawyers, and students alike.
All relevant Irish legislation including the Taxes Consolidation Act 1997 (consolidated to Finance Act 2002)
• Relevant provisions of the Pensions Act 2002; the Asset Covered Securities Act; and the Electronic Transmission of Returns Act
• The Income Tax (Employment)(Consolidated) Regulations, 2001
• The Taxes (Offset of Repayments) Regulations, 2001
• Informative and extensive annotation of the legislation provisions
• The relevant Statutory Instruments
• A user-friendly Destination Table showing the present location of all pre-consolidation sections
• An extensive and detailed index to facilitate the tracing of legislation quickly and easily
• Detailed and extensive cross-referencing between sections
• Includes all relevant published Precedent Decisions of the Revenue Commissioners
About the Editor Philip Brennan
Philip Brennan is an associate of the Institute of Taxation in Ireland and has many years of experience working in the direct taxes area.
Price:
€ 85
Product Code: ITA2
ISBN: 1 85475 653 2
Format: Soft Cover