Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
838Special portfolio investment accounts
Summary
This section provides the tax regime for an equity/gilt investment product known as a special portfolio investment account (SPIA) operated on be...
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.