Summary
1.Section 97 explains how the taxable diverted profits specified in a preliminary notice or charging notice are to be estimated where section 86 applies. For cases within sections 80 and 81 see section 96.
1.Section 97 explains how the taxable diverted profits specified in a preliminary notice or charging notice are to be estimated where section 86 applies. For cases within sections 80 and 81 see section 96.
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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