Taxes Consolidation Act, 1997
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Application to professions, employments and offices. [ITA67 s241(10), s241A(3), s253 and s283(1); FA70 s14(4); CTA76 s21(1) and Sch1 par6; FA97 s22, s146(1) and Sch9 PtI par1(17)] |
301.—(1) The preceding provisions of this Chapter (other than sections 283 , 285 and 286 ) shall, with any necessary modifications, apply in relation to professions, employments and offices as they apply in relation to trades. | |
(2) Sections 283 and 285 shall, with any necessary modifications, apply in relation to professions as they apply in relation to trades. |