[10 December 1986]

1. This statement explains the basis on which the Revenue apply the provisions of Section 113 ICTA 1988 (change in ownership of trade, profession or vocation) to mergers and demergers of partnership businesses. In the following paragraphs, the word “business” means trades, professions or vocations carried on in partnership.


Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.