Revenue eBrief No. 40/16

18 April 2016

High Income Individuals Restriction - Specified Reliefs

The purpose of this eBrief is to advise that the list of specified reliefs in Appendix 3 in the Tax and Duty Manual Part 15-02A-05 'High Income Individuals’ Restriction’, has been amended to include section 823A TCA 1997 (deduction for income earned in certain foreign states).