Summary
1.This section explains when an effective tax mismatch outcome is an “excepted loan relationship outcome” for the purposes of section 80 and section 86.
1.This section explains when an effective tax mismatch outcome is an “excepted loan relationship outcome” for the purposes of section 80 and section 86.
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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