Updates to guide to interpreting legislation
Revenue updated the Tax and Duty Manual Part 01-00-06, which sets out Revenue Legislative Services’ guide to interpreting legislation.
The manual has been updated as follows:
- Guidance on VAT has been provided in the newly-introduced Part 3.
- Guidance has been provided on what caseworkers should do when taxpayers raise EU law arguments in Part 6, or Double Tax Agreement arguments in the newly-introduced Part 7.
- Updates have been made to take account of the Supreme Court’s decision in Bookfinders v Revenue Commissioners [2020] IESC 60.
See Revenue eBrief No. 215/21 for further details.