Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
741Disposals of material interests in non-qualifying offshore funds
Summary
This section applies the provisions of the Chapter to the disposal of a material interest in an offshore fund which i...
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.