Revenue eBrief No. 277/24
12 November 2024
Meaning of “control” in certain contexts
Tax and Duty Manual Part 01-00-05Part 01-00-05 - Meaning of "control" in certain contexts - has been updated as follows:
- to include a summary of the definition of 'control' contained in section 11 of the Taxes Consolidation Act 1997 (TCA) and
- to provide some additional detail regarding the definition of 'control' contained in section 432 TCA.
Examples of various TCA provisions that apply the definitions of 'control' from sections 11 and 432 TCA are also listed.