1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Taxation of Chargeable Gains (ss. 532-638)
  3. Part 19 Principal Provisions Relating to Taxation of Chargeable Gains (ss. 532-613A)
  4. Chapter 3 Assets held in a fiduciary or representative capacity, inheritances and settlements (ss. 567-579F)
  5. 578. Death of annuitant.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 30 November 1997 - onwards
    Version 1 of 1    

578. Death of annuitant.

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.

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