Skip to main content
Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Consultation document
Published 31 December 1993

The taxation implications of company law reform

A Government consultation document on the implications of company law changes for the income tax rules in the various Revenue Acts.

It covers:

  • share repurchases and related issues
  • amalgamations
  • tax accounting issues, and
  • other miscellaneous issues.

It also includes draft legislation with explanatory notes. December 1993.

Notes

  • This document was created by scanning the original published document and converting it into a PDF.

Publication information