Revenue eBrief No. 307/24
10 December 2024
Tax and Duty Manual 12-04-02 - Leasing Ringfences – Sections 403 and 404 TCA 1997
A new Tax and Duty Manual 12-04-02 – Leasing Ringfences – Sections 403 and 404 Taxes TCA 1997 has been published.
The manual provides guidance on the application of the ringfences contained in sections 403 and 404 of the Taxes Consolidation Act 1997.