Revenue E-Brief

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Revenue E-Brief Issue 029/18, 22 February 2018

Notification to be a qualifying company

To be treated as a qualifying company under section 110 TCA 1997, a company must notify Revenue that it is, or intends to be, a qualifying company.

Tax and Duty Manual Part 04-09-03, which deals with the notification requirements that apply under s.110 TCA 1997, has been updated to clarify Revenue practice in this area.

22 February 2018