Taxes Consolidation Act, 1997
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Death of annuitant. [CGTA75 s15(7)] |
578.— 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. |