Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
848GAcquisition of qualifying assets
Summary
This section sets out the conditions under which assets can be acquired for an individual’s SSIA. It ensures that acquisitions adhere to the arms le...
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.