Revenue E-Brief

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Revenue E-Brief Issue 064/19, 21 March 2019

Rules relating to recovery of capital and replacement loans

The new Tax and Duty Manual Part 08-02-01a provides guidance on the recovery of capital rules contained in section 249 TCA 1997 as they apply to companies claiming relief for interest as a charge on income in accordance with section 247 TCA 1997.

21 March 2019