38. Amendment of section 731 of Principal Act (chargeable gains accruing to unit trusts)

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Finance Act 2025 (No. 18)
Part 1 Universal Social Charge, income tax, corporation tax and capital gains tax (ss. 1-52)
Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 26-41)
38. Amendment of section 731 of Principal Act (chargeable gains accruing to unit trusts)

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Version status: In force | Document consolidation status: No known changes

Version date: 1 January 2026 - onwards

Version 2 of 2

(1) Section 731 of the Principal Act is amended, in subsection (5)(a)(i), by the substitution of "(otherwise than by reason of residence, by virtue of section 739(3) or by virtue of section 739C(1))" for "(otherwise than by reason of residence or by virtue of section 739(3))".

(2) Subsection (1) shall apply for the year of assessment 2026 and each subsequent year of assessment.

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