Revenue has amended Tax and Duty Manual on Examinership Caseworking Guidelines.
- References to the Companies (Miscellaneous Provisions) (COVID-19) Act 2020 - Extension of an Examinership to 150 days (previously 100 days) have been removed.
- Paragraph 6.4 - Conditions for a Successful Scheme - The manual has been updated to incorporate legislative changes introduced in July 2022 - European Union (Preventative Restructuring) Regulations 2022.
The manual has been updated throughout to provide clarity and to improve readability.