Part 27

Unit Trusts and Offshore Funds

• Part 27-01-01Exempt Unit Trusts (EUTs)

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• Part 27-01-02Taxation of Net Funds
• Part 27-01a-02Investment Undertakings

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• Part 27-01A-03Exchange Traded Funds (ETFs)

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• Part 27-01b-01
  Irish Real Estate Funds (IREF) - application of advance clearance procedures in certain circumstances
  This manual is currently unavailable as it is being updated.
• Part 27-01B-02Guidance on Chapter 1B Part 27 TCA 1997

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• Part 27-02-01Taxation of payments from Offshore Funds

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• Part 27-02b-01Irish Real Estate Fund declarations

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• Part 27-04-01Section 747AA - 747FA - Offshore Funds

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• Part 27-05-01The tax treatment of certain offshore funds managed in Ireland and non-resident persons carrying on a financial trade in Ireland through an independent authorised agent.

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• Part 27-06-01Return of Values – Investment Undertakings

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