Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

380X Restrictions on relief – non-application of relief in certain cases

This section ensures that the legislation conforms to EU Commission and EU State Aid requirements. It also provides that the scheme will come into operation on the making of an order by the Minister for Finance.

Relevant Date: Finance Act 2019