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Taxes Consolidation Act 1997 section 784E
Returns, and payment of tax, by qualifying fund managers
Section 784E deals with the return by a qualifying fund manager (QFM) of distributions out of the residue of an approved retirement fund (ARF), and the payment and collection of the associated tax. It does not apply where the assets were first accepted into the fund by the QFM on or after 6 April 2000.
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