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Other Revenue guidance updates

Feb 04, 2025

Revenue has recently updated two other Tax and Duty Manuals. Details are set out below.

The manual on the Exemption of the Annual Allowance for reserve members of the Garda Síochána is updated to provide for the continuation of this Income Tax exemption for reserve members of the Garda Síochána.

The manual on Charges on Income for Corporation Tax purposes has been updated to include a new section dealing with the dissolution of companies.

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