Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
795Income settled on children
Summary
This section provides that income settled on minors (that is, persons aged under 18 years who are not or have not been married) is to remain, for income ta...
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.