Revenue Note for Guidance

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Revenue Note for Guidance

PART 14

Taxation of Companies Engaged in Manufacturing Trades, Certain Trading Operations Carried on in Shannon Airport and Certain Trading Operations Carried on in the Custom House Docks Area

Overview

Part 14, apart from sections 452 and 452A, has been deleted / ceased. Since 1 January 2011, manufacturing relief is no longer available to manufacturing companies in the State.

Chapter 1

Interpretation and general

442 Interpretation (Part 14)

[This section was deleted by paragraph 20 of Schedule 1 to the Finance Act 2012.]

Relevant Date: Finance Act 2021