Revenue Note for Guidance

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Revenue Note for Guidance

Schedule 5

[Section 322]

Description of Custom House Docks Area

This Schedule describes the Custom House Docks Area for the purposes of the scheme of reliefs provided by Chapter 1 (sections 322 to 329) of Part 10. It should be noted that under section 322 the Minister for Finance may make orders to extend the Custom House Docks Area beyond the area as set out in this Schedule.

Relevant Date: Finance Act 2021