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Exempt Unit Trusts (EUTs)

May 09, 2022

Revenue has updated its Tax and Duty Manual on the taxation of certain unit trusts for pension schemes and charities (i.e., EUTs). The guidance has been updated as follows:

  • A reference to the updated Form EUT1 and the relevant details to be disclosed on the form.
  • The old references to the introduction of AIFMD in Ireland in 2013 have been removed.

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