Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition
747Deduction of offshore income gain in determining capital gain
Summary
This section ensures that there will be no double taxation of gains on disposals of material interests in offshore funds...
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.