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 804
Adjustments and information
Section 804 provides for tax adjustments on completion of the administration of a deceased person's estate where amounts previously deemed paid to beneficiaries differ from the final amounts, and gives Revenue the power to require information from personal representatives and beneficiaries.
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.