Revenue eBrief No. 215/21

22 November 2021

RLS guide to interpreting legislation

Tax and Duty Manual Part 01-00-06 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 determination in Bookfinders v Revenue Commissioners [2020] IESC 60.