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Taxes Consolidation Act, 1997 (Number 39 of 1997)

578 Death of annuitant.

[CGTA75 s15(7)]

Sections 576(1) and 577(3) shall apply where an annuity which is not a life interest within the meaning of section 577 is terminated by the death of the annuitant as they apply on the termination of a life interest (within the meaning of that section) by the death of the person entitled to that life interest.