Part 19-1-1 Assets (S-532) 1.1 Apart from assets specifically exempted, all forms of property, including interests or rights in or over assets, are chargeable assets (whether situated in the State or elsewhere). To avoid doubt the definition in Section 532 includes particularly – (a) options, debts and incorporeal (i.e. intangible) property generally, (b) currency (other than euro), and […]

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