Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
739MAnti-avoidance: multiple funds
Summary
This section defines a ‘personal portfolio IREF’ and the implications for certain pension schemes, investment undertakings or life assurance companies...
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.