Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

CHAPTER 2

Offshore funds

Overview

This Chapter, together with Schedules 19 and 20, deal with the taxation of offshore funds, other than those addressed in Chapter 4 of this Part.

740 Interpretation (Chapter 2 and Schedules 19 and 20)

This section gives guidance to the meaning or construction of certain terms used in this Chapter and in Schedules 19 and 20. Key concepts in relation to the taxation of disposals of interests in offshore funds are defined or developed throughout the Chapter and Schedules. Section 740 provides an index to the meaning or particular construction assigned to the most frequently used terms in the legislation. It does not define or qualify the meaning of the terms in question but merely refers to the provisions which so do.

Relevant Date: Finance Act 2019