Revenue eBrief No. 189/23

25 August 2023

Company reconstructions without change of ownership

Tax and Duty Manual Part 12-03-04 – Company Reconstructions without change of ownership – has been updated (in paragraphs 1 and 6) to reflect amendments made to section 400 TCA 1997 as a result of the introduction of the Interest Limitation Rules in Part 35D in Finance Act 2021.