Revenue eBrief No. 005/25
06 January 2025
Investment Undertakings
Tax and Duty Manual Investment Undertakings Part 27-01a-02 has been updated following recent legislative amendments to the Taxes Consolidation Act 1997 which provide that a repayment of exit tax is available where it arises from:
- the investment of a relevant payment by a relevant person under Mother and Baby Institutions Payment Scheme Act 2023;
- the investment of a relevant payment by a relevant woman under the CervicalCheck Tribunal Act 2019.