Revenue eBrief No. 007/20
Notes for Guidance – Taxes Consolidation Act 1997 (Finance Act 2019 edition)
These are the notes for guidance on the Taxes Consolidation Act 1997 (as amended by subsequent Acts up to and including the Finance Act 2019).
These notes are intended as guidance notes only and do not purport to be a definitive legal interpretation of the provisions of the Taxes Consolidation Act 1997, as updated to the Finance Act 2019.