Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
739AReorganisation of undertakings for collective investment
Summary
This section allows a reorganisation of domestic collective funds without the triggering of a tax charge.
What the section d...
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.