Revenue Publish Updated Notes for Guidance for TCA 1997
The Notes for Guidance on the Taxes Consolidation Act 1997 (TCA 1997) as amended by all subsequent Finance and other Acts up to and including Finance (No. 3) Act 2011 have been published by Revenue. Members should note that these Notes are intended as Revenue guidance and do not purport to be a definitive legal interpretation of the provisions of the Taxes Consolidation Act 1997. Members are also reminded that they can access Chartered Accountants Ireland's online version of the Taxes Consolidation Act 1997, updated to Finance (No. 3) Act 2011 for FREE.