Revenue eBrief No. 022/25
24 January 2025
Section 996 Taxes Consolidation Act 1997
Tax and Duty Manual Part 42-04-23 - Unpaid Remuneration – Section 996 Taxes Consolidation Act 1997- has been updated with the following changes -
- Reference to section 989 TCA 1997 has been removed; and
- Example under paragraph 2 has been updated.