Revenue Note for Guidance

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Revenue Note for Guidance

Schedule 8A

[Section 351]

Description of Qualifying Rural Areas

This Schedule describes the areas which are to be qualifying rural areas for the purposes of the scheme of reliefs provided by Chapter 8 (sections 372L to 372T) of Part 10. The areas in question are the entire counties of Leitrim and Longford and the listed District Electoral Divisions of Cavan, Roscommon and Sligo.

Relevant Date: Finance Act 2020