Chapter 1 – General provisions (ss 706-722)

Contents

Section 706 – Interpretation and general (Part 26) [TCA 1997 s 706] Section commentary
Section 707 – Management expenses [TCA 1997 s 707] Section commentary
Section 708 – Acquisition expenses [TCA 1997 s 708] Section commentary
Section 709 – Companies carrying on life business [TCA 1997 s 709] Section commentary
Section 710 – Profits on life business [TCA 1997 s 710] Section commentary
Section 711 – Chargeable gains of life business [TCA 1997 s 711] Section commentary
Section 712 – Distributions received from Irish resident companies [TCA 1997 s 712] Section commentary
Section 713 – Investment income reserved for policyholders [TCA 1997 s 713] Section commentary
Section 714 – Life business: computation of profits [TCA 1997 s 714] Section commentary
Section 715 – Annuity business: separate charge on profits [TCA 1997 s 715] Section commentary
Section 716 – General annuity business [TCA 1997 s 716] Section commentary
Section 717 – Pension business [TCA 1997 s 717] Section commentary
Section 718 – Foreign life assurance funds [TCA 1997 s 718] Section commentary
Section 719 – Deemed disposal and reacquisition of certain assets [TCA 1997 s 719] Section commentary
Section 720 – Gains or losses arising by virtue of section 719 [TCA 1997 s 720] Section commentary
Section 721 – Life policies carrying rights not in money [TCA 1997 s 721] Section commentary
Section 722 – Benefits from life policies issued before 6th April, 1974 [TCA 1997 s 722] Section commentary

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