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 section 1042
Charging and assessment of persons not resident or ordinarily resident: modification of general rules
Section 1042 provides for the early assessment and collection of capital gains tax from persons who are not resident or not ordinarily resident in the State at the time of a disposal.
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.