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 737
Special investment schemes
Section 737 provided for the taxation of special investment schemes, which were authorised unit trust schemes required to invest a significant proportion of their funds in Irish equities, and for the tax treatment of holders of special investment units. This section is now spent.
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.