Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
Section 819[FA94 s150; FA01 s77 and Sch2; F(No. 2)A08 s15]
Residence.
819. (1) For the purposes of the Acts, an individual shall be resident in the State for a year of assessment if the individua...
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