Taxation Summary, Finance (No. 2) Act 2023
2.30Deeds of Covenant
TCA97 s792
A deed of covenant is a legal instrument by which a person binds himself to make periodic payments of income to another person. The advantage to be derived from s...
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.