Revenue Note for Guidance

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Revenue Note for Guidance

637 Other transactions

This section allows the Revenue Commissioners to grant immediate relief under the Directive for any transaction covered by the Directive but not specifically provided for in Irish law. This is because, under existing EU or domestic law, it is not possible for all transactions envisaged by the Directive to be carried out. This section also ensures that Ireland’s EU obligations to implement the Directive are fully met.

Relevant Date: Finance Act 2019