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 19 paragraph 3
Income taxable under Case III of Schedule D
Paragraph 3 provides that certain income of a non-corporate offshore fund which is taxable under Case III of Schedule D in the hands of Irish resident investors may be treated as a qualifying distribution for the purposes of the distributor test, even if it has not actually been distributed.
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.