Revenue: CAT Consolidation Act 2003 Notes for Guidance - Finance Act 2015 Edition
31Distributions from discretionary trusts
Summary
The section provides that distributions from discretionary trusts will be taxed as and when they are made. The Act does not impose mainstream t...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.