Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 Schedule 2B, Paragraph 12
Declaration to Collector-General
Paragraph 12 of Schedule 2B sets out the requirements for a declaration to the Collector-General by an investment undertaking seeking exemption from exit tax on the basis of unit holder non-residency.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.