Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
803Special provisions as to certain interests
Summary
This section provides for the following situations —
• where a beneficiary with an absolute interest in the residue of an estate dies befo...
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.