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
(1) Section repealed by Schedule 2 Part 5 of the Land and Conveyancing Law Reform Act 2009 (to be commenced by Ministerial Commencement Order).
Relevant Date: Finance Act 2014