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Investment Undertakings guidance updated

May 06, 2025

Revenue has updated its guidance on investment undertakings to confirm that a refund of tax is available where the income arises or is derived from the investment of a relevant payment by a relevant woman as defined in section 2 of Cervical Check Tribunal Act 2019.

The manual has also been updated to include reference to the guidance on the Tax Treatment of CervicalCheck Payments.

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