Revenue E-Brief

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Revenue E-Brief Issue 29, 29 June 2012

Special Assignee Relief Programme

Revenue has updated the Tax and Duty Manuals to reflect matters relating to the new Special Assignee Relief Programme (SARP).

The new instruction, which reflects the insertion of Section 825C into the Taxes Consolidation Act 1997 by Section 14 of Finance Act 2012, can be accessed in Part 34–00-10 of the Income Tax, Corporation Tax and Capital Gains Tax Manual on the Revenue website.