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Revised guidance on interpretation of corporation tax acts published

May 25, 2026

Revenue has issued updated guidance on the interpretation of Corporation Tax acts with additional references and links to other guidance materials.

The guidance refers to the specific guidance and tax treatment of donations to National Governing Bodies in respect of certain sports (section 847AA TCA 1997), and to the tax treatment of foreign body corporates which are substantially similar in nature to Irish partnerships (section 1009A TCA 1997). 


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