Tax Duty and Manual

The content shown on this page is an Tax Duty and Manual produced by the Irish Revenue Commissioners. To view the section of legislation to which the Tax Duty and manual applies, click the link below:

Tax and Duty Manual - TCA97

Share Schemes manual – Chapter 13

Growth Shares

Share Schemes Manual - Chapter 8

Restricted Shares

Chapter 14, Share Schemes Manual

Cash-settled share awards

Chapter 3, Share Schemes Manual

Unapproved Share Options

Chapter 6, Share Schemes Manual

Forfeitable shares