Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
CHAPTER 1AInvestment undertakings
Overview
Chapter 1A and Schedule 2B provide for a “gross-roll-up” taxation regime in respect of the taxation of collective funds categorised as investment unde...
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.