Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
747CReturn on acquisition of material interest
Where in a chargeable period a person acquires an interest in an offshore fund, the person is treated as being a chargeable person (whether or not t...
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.