Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
189ASpecial trusts for permanently incapacitated individuals
Summary
This section deals with the taxation treatment of income and gains arising following the creation of trusts, the funds of wh...
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.