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Revenue updates its guidance on certain accounts liable to DIRT

Jul 17, 2023

Revenue has updated the Tax and Duty Manual to reflect the Finance Act 2022 amendments for PEPP providers.

Now, where a declaration under section 263F TCA 1997 has been provided to the deposit-taker, interest on a deposit of a PEPP provider that is an asset of a PEPP can be paid gross (i.e. without deduction of DIRT).

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