Revenue E-Brief

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Revenue E-Brief Issue 02/2011, 19th January 2011

Mandatory Disclosure of Certain Transactions Regulations 2011 (S.I. No.7 of 2011)

The Revenue Commissioners have, with the consent of the Minister for Finance, made Regulations under section 817Q of the Taxes Consolidation Act 1997 concerning the mandatory disclosure of certain transactions.

These regulations took effect from 17 January 2011.

The text of the enabling legislation with accompanying commentary, the Regulations and the Guidance Notes are available on the Revenue website.