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

703 Change in status of society

Where a building society converts from a mutual society to a limited company in accordance with the provisions of the Building Societies Act 1989, Schedule 16 applies to ensure that the conversion does not give rise to adverse tax consequences.

Relevant Date: Finance Act 2019