Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

629B Transitional provision (power to serve notice under former section 629 not affected)

This section is a transitional provision to ensure that the power to serve notice on a group company or a controlling director under subsection (3) of the former section 629 is not affected by section 629A.

Relevant Date: Finance Act 2021