Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition

Overview This Schedule contains the rules governing the constitution of an employee share ownership trust (ESOT) which the Revenue Commissioners may approve for the purposes of the reliefs outlin...
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.