Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition
264AConditions and declarations relating to special term accounts
Summary
This section deals with the conditions applying to “special term accounts” and describes the contents of the declaratio...
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.