Law of Capital Acquisitions Tax, Finance Act 2010
Section 819[S.150, FA94; s.77 and Sch. 2, FA01; s.15, F(No. 2)A08]
Residence.
819.
(1) For the purposes of the Acts, an individual shall be resident in the State for a year of assessment if th...
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.