Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
825Residence treatment of donors of gifts to the State
(1) & (2)
This section modifies the criteria for determining residence for tax purposes in the case of persons resident outside the Stat...
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.