Chapter 3 – Assets held in a fiduciary or representative capacity, inheritances and settlements (ss 567-579F)

Contents

Section 567 – Nominees, bare trustees and agents [TCA 1997 s 567] Section commentary
Section 568 – Liability of trustees, etc. [TCA 1997 s 568] Section commentary
Section 569 – Assets of insolvent person [TCA 1997 s 569] Section commentary
Section 570 – Company in liquidation [TCA 1997 s 570] Section commentary
Section 571 – Chargeable gains accruing on disposals by liquidators and certain other persons [TCA 1997 s 571] Section commentary
Section 572 – Funds in court [TCA 1997 s 572] Section commentary
Section 573 – Death [TCA 1997 s 573] Section commentary
Section 574 – Trustees of settlement [TCA 1997 s 574] Section commentary
Section 575 – Gifts in settlement [TCA 1997 s 575] Section commentary
Section 576 – Person becoming absolutely entitled to settled property [TCA 1997 s 576] Section commentary
Section 577 – Termination of life interest on death of person entitled [TCA 1997 s 577] Section commentary
Section 577A – Relinquishing of a life interest by the person entitled [TCA 1997 s 577A] Section commentary
Section 578 – Death of annuitant [TCA 1997 s 578] Section commentary
Section 579 – Non-resident trusts [TCA 1997 s 579] Section commentary
Section 579A – Attribution of gains to beneficiaries [TCA 1997 s 579A] Section commentary
Section 579B – Trustees ceasing to be resident in the State [TCA 1997 s 579B] Section commentary
Section 579C – Death of trustee: special rules [TCA 1997 s 579C] Section commentary
Section 579D – Past trustees: liability for tax [TCA 1997 s 579D] Section commentary
Section 579E – Trustees ceasing to be liable to Irish tax [TCA 1997 s 579E] Section commentary
Section 579F – Migrant settlements [TCA 1997 s 579F] Section commentary

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