(August 29, 2015)
On August 28, 2015 the Irish Revenue published an interesting eBrief titled: “Finance Act 2014 – Corporation Tax Update” (eBrief No. 79/15). Via the eBrief the Irish Revenue informs the public that several tax manuals have been updated to reflect amendments to corporation tax provisions of the Taxes Consolidation Act 1997 introduced in Finance Act 2014. One of the manuals that according to the eBrief was updated is Part 02.02.03 - Company Residence in the State [section 23A TCA 1997]. The eBrief contains links to manuals that were updated.
According to the eBrief other manuals that are updated are:
· Part 09.02.04 - Accelerated Capital Allowances for Energy-Efficient Equipment [section 285A TCA 1997]
· Part 09.02.05 - Capital Allowances for Intangible Assets [section 291A TCA 1997]
· Part 15.03.03 - Tax Relief for new Start-up Companies [section 486C TCA 1997]
· Part 20.01.10 - Company Ceasing to be Member of Group [section 623 TCA 1997]
Click here to be forwarded to Revenue eBrief No. 79/15 as published by the Irish Revenue.
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