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
Section 87A (which was inserted by Finance Act 2001 section 84(1)–(2) with effect from 1 August 2000) deleted by Finance Act 2001 section 84(3) with effect from 6 April 2001.
Relevant Date: Finance Act 2019