Revenue E-Brief

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Revenue E-Brief Issue 107/18, 24 May 2018

Entitlement to treatment under s.110 TCA 1997

Tax and Duty Manual Part 04-09-01 has been created to deal with some of the uncertainties around entitlement to treatment under section 110 TCA 1997.

This new manual incorporates guidance previously included in Tax Briefing 2 of 2012 as well as new guidance, such as that on the Finance Act 2016 amendments.

24 May 2018