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
Except for sections 452 and 452A, this Chapter has been deleted / ceased.
[This section was deleted by paragraph 20 of Schedule 1 to the Finance Act 2012]
Relevant Date: Finance Act 2019