Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
798Transfer of interest in trade to children
Summary
This section deems the transfer of a trade or of an interest in a trade by an individual to one or more of his/her children or one or more c...
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.