Revenue eBrief No. 184/24

02 July 2024

Certificates of Discharge

Tax and Duty Manual CAT Part 04 - Certificates of Discharge - has been updated by removing paragraphs 4.3 and 4.4.

These paragraphs contained references to "Clearance Letter (Form I.T. 10)" and the "Abolition of the status of CAT as a charge on property that has been the subject of a gift or inheritance in the previous 12 years".

These paragraphs referenced items that were removed in Finance Bill 2010 and as such are no longer required.