Revenue eBrief No. 46/17

24 May 2017

Underpayment of Preliminary Corporation Tax: waiver of interest where the underpayment arises solely due to movements in the exchange rate of the functional currency.

The  contents of Part 41-00-02c of the Income Tax, Capital Gains  Tax and Corporation Tax Manual have been transferred to Part 41A-07-01 of the same manual and the legislative references  relating to Corporation Tax payment dates have been amended to include Part 41A  TCA 1997 provisions.