Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
579BTrustees ceasing to be resident in the State
Summary
This section imposes a charge to capital gains tax where a “resident” trust becomes “non-resident”.
Details
(1)
Definitions are provi...
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.