Part 8-1-1 ‘Reverse Annuities’; Tax Avoidance Schemes Section 242 TCA 1997 (formerly Section 89 FA 1989) Last Updated January 2008 – reviewed August 2016 Editor’s Note: The following material is either exempt from or not required to be published under the Freedom of Information Act 1997. 1. Outline of Section 89 Finance Act 1989 [Now sections […]

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