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 790AA
Taxation of lump sum payments in excess of the lump sum limit
Section 790AA imposes a lifetime limit of €200,000 on the amount of retirement lump sums that can be received tax-free, and provides for a two-stage income tax charge on amounts exceeding that limit.
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.