Part 36A – Special savings incentive accounts (ss 848B-848U)

Contents

Section 848B – Interpretation [TCA 1997 s 848B] Section commentary
Section 848C – Special savings incentive account [TCA 1997 s 848C] Section commentary
Section 848D – Tax credits [TCA 1997 s 848D] Section commentary
Section 848E – Payment of tax credit [TCA 1997 s 848E] Section commentary
Section 848F – Declaration on commencement [TCA 1997 s 848F] Section commentary
Section 848G – Acquisition of qualifying assets [TCA 1997 s 848G] Section commentary
Section 848H – Termination of special savings incentive account [TCA 1997 s 848H] Section commentary
Section 848I – Declaration on maturity [TCA 1997 s 848I] Section commentary
Section 848J – Gain on maturity [TCA 1997 s 848J] Section commentary
Section 848K – Gain on cessation [TCA 1997 s 848K] Section commentary
Section 848L – Gain on withdrawal [TCA 1997 s 848L] Section commentary
Section 848M – Taxation of gains [TCA 1997 s 848M] Section commentary
Section 848N – Transfer of special savings incentive account [TCA 1997 s 848N] Section commentary
Section 848O – Declaration on transfer [TCA 1997 s 848O] Section commentary
Section 848P – Monthly returns [TCA 1997 s 848P] Section commentary
Section 848Q – Annual returns [TCA 1997 s 848Q] Section commentary
Section 848QA – Other returns [TCA 1997 s 848QA] Section commentary
Section 848R – Registration etc [TCA 1997 s 848R] Section commentary
Section 848S – Regulations [TCA 1997 s 848S] Section commentary
Section 848T – Offences [TCA 1997 s 848T] Section commentary
Section 848U – Disclosure of information [TCA 1997 s 848U] Section commentary

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