Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
705LTransfer of assets
Summary
This section provides for the capital gains tax treatment of assets transferred from a company or group when it elects to be a REIT or group REIT.
Details
(1)
...
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.