Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
788Capital element in certain purchased annuities
Summary
This section provides that, in the taxation of certain purchased life annuities, the part of each annual payment representing an estima...
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.