Revenue Note for Guidance

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Revenue Note for Guidance

848X Declaration

This section sets out the details that should be included in a declaration that an individual who seeks to avail of the incentive is required to make. Essentially the individual is required to declare that he or she satisfies the conditions set out in section 848W (as modified by Revenue’s concessions set out above in the note to section 848W).

Relevant Date: Finance Act 2019