Revenue eBrief No. 169/20
09 September 2020
Life Assurance Companies and Group Relief
Tax and Duty Manual Part 12-05-05 provided details of an amendment made by section 54 Finance Act 2000 to section 420 of the Taxes Consolidation Act 1997 to allow life assurance companies who were taxed under the 'new basis' to avail of group relief with effect from 1 January 2001. Given the passage of time, and the fact that this position is now well understood, the manual is no longer required and will be archived.