III APA Practice Test & Exam Prep | Ireland

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Under the gross roll-up regime in Ireland, how often is a 'deemed disposal' tax charge triggered on undistributed gains within an investment fund?

Annually on the anniversary of the investment Every 5 years from the date of the initial investment Every 8 years from the date of the initial investment Only when the investor fully redeems or sells their holding

Correct Answer:

Every 8 years from the date of the initial investment

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