Revenue E-Brief

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Revenue E-Brief Issue 41, 27th July 2007

Transfer of a Business or Part of a Business

In 2002 Revenue published VAT Information Leaflet, No.1/02, on the operation of the transfer of business exemption provided in sections 3(5)(b)(iii) and 5(8) of the Value-Added Tax Act 1972, as amended (an updated version of this leaflet will be published shortly). The attached document provides further clarification on a number of questions relating to the exemption in question.

Transfer of a Business or Part of a Business