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 917A
Return of property transfers to non-resident trustees
Section 917A requires a person who transfers property to the trustees of a non-resident settlement to notify Revenue within three months, providing details of the settlement, the property transferred, and any consideration received.
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.