Revenue Note for Guidance

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Revenue Note for Guidance

216E Payments under Part 2 of the Civil Law(Miscellaneous Provisions) Act 2022

Summary

This section inserts a new section 216E into the Taxes Consolidation Act 1997 and provides that a financial contribution payable under Part 2 of the Civil Law (Miscellaneous Provisions) Act 2022 shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

Relevant Date: Finance Act 2024