1. Revenue Guidance
  2. Notes for Guidance
  3. Taxes Consolidation Act 1997

Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition

579Non-resident trusts Summary Sections 579 to 579F address the capital gains tax position of trusts and their beneficiaries where the trust is “off-shore”, becomes “off-shore” or ceases to be ...
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Other Editions

  • Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition
  • Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2012 Edition