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 847B
Tax treatment of return of value on certain shares
Section 847B provides relief for small Vodafone plc shareholders who inadvertently became liable to income tax, PRSI and USC on a return of value in February 2014, by treating the receipt as a capital sum subject to CGT rules instead.
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.