Revenue Note for Guidance

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

486A Corporate donations to eligible charities

Section 486A repealed by section 848A(13) (inserted by FA 2001 section 45) with effect from 6 April 2001.

Relevant Date: Finance Act 2019