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
[This section has been repealed by Schedule 4 to the Finance (No. 2) Act 2008 – see now Chapter 1C of Part 42 of the Taxes Consolidation Act 1997.]
Relevant Date: Finance Act 2015