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Section 192B was deleted by section 13 of the Finance Act 2019 and has been replaced by section 192BA, inserted by section 13 of the Finance Act 2019.
Relevant Date: Finance Act 2019