Revenue eBrief No. 292/24
29 November 2024
Guidance on Interest Limitation
Tax and Duty Manual Part 35D-01-01- Guidance on the Interest Limitation Rule - has been updated has been updated as follows:
In sections 8 and 9 for the Finance Act 2024 amendments to Part 35D TCA97, dealing with the interaction of the interest limitation rule with leasing transactions, and to provide further clarity on the operation of the long-term public infrastructure project exemption.