Chapter 1 – Revocable dispositions for short periods and certain dispositions in favour of children (ss 791-793)

Contents

Section 791 – Income under revocable dispositions [TCA 1997 s 791] Section commentary
Section 792 – Income under dispositions for short periods [TCA 1997 s 792] Section commentary
Section 793 – Recovery of tax from trustee and payment to trustee of excess tax recoupment [TCA 1997 s 793] Section commentary

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