Revenue E-Brief

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Revenue E-Brief Issue 076/19, 15 April 2019

Capital Acquisitions Tax collection and enforcement guidelines

Tax and Duty Manual Capital Acquisitions Tax Collection and Enforcement Guidelines has been updated as follows:

  • Paragraph 14 - has been retitled and is now called ‘Instalments’. Content relating to ‘Registration of the debt as a Voluntary Judgement Mortgage’ has been deleted as it is no longer relevant.
  • Statement of Practice SP-CAT/1/90 (formerly Appendix 3) has been deleted as it is no longer relevant.

Paragraphs and appendices have been re-numbered following the deletions.

15 April 2019