Select view:

Taxes Consolidation Act, 1997 (Number 39 of 1997)

728 Expenses of management.

[CTA76 s33(3); FA92 s44(b)]

The relief under section 707 available to an overseas life assurance company in respect of its expenses of management shall be limited to expenses attributable to the life assurance business carried on by the company at or through its branch or agency in the State.