Revenue has updated the Tax and Duty Manual which provides guidance to taxpayers who wish to continue to rely on an opinion or confirmation issued by Revenue in the period 1 January and 31 December 2018, in respect of a transaction, period or part of a period, on or after 1 January 2024. Application for renewal or extension of such an opinion or confirmation is required to be made by a taxpayer on or before 29 March 2024.
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