Revenue has updated its guidance regarding outbound payments defensive measures to reflect amendments to section 817U TCA 1997, introduced by Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 and effective from 1 January 2026.
The amendments extend the definition of ‘associated entities’ to include entities which are associated by reference to the ownership or control by the same individual, or individuals connected with that individual, within the meaning of section 10 TCA 1997.
LOADING...