23.This Part is about the calculation of liability. Chapter 1 provides an introduction to the Part.
24.Chapter 2 is about the rates at which corporation tax is charged.
25.Chapter 3 is about the calculation of the amount of profits to which rates of corporation tax are applied.
26.Chapter 4 is about currency.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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