Revenue E-Brief

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Revenue E-Brief Issue 112/18, 25 May 2018

Domicile levy

Part 18C-00-01 of the Tax and Duty Manual has been updated to reflect an amendment made to Section 531AA Taxes Consolidation Act 1997 by Section 79 Finance Act 2017. The amendment clarifies that capital allowances or losses forward are not allowed as a deduction in computing an individual’'s world-wide income for the purpose of the levy.

25 May 2018