Revenue E-Brief

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Revenue E-Brief Issue 56/16, 2 June 2016

Payments on termination of an office or employment or removal from employment

Tax and Duty Manual Part 05-05-19 has been amended in Paragraph 5.5 to clarify the income to be included when calculating the increased exemption known as the Standard Capital Superannuation Benefit (SCSB) as per Schedule 3 of the Taxes Consolidation Act 1997.

2 June 2016