Capital Acquisitions Tax, Finance Act 2007
81.3Non-Resident Non-Domiciled Disponer
There is no minimum holding period where
(a)the disponer was neither domiciled nor ordinarily resident in Ireland on the date of the disposition or
(b)the ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.
