Revenue eBrief No. 076/19
15 April 2019
Capital Acquisitions Tax collection and enforcement guidelines
Tax and Duty Manual Capital Acquisitions Tax Collection and Enforcement Guidelines has been updated as follows:
- Paragraph 14 - has been retitled and is now called 'Instalments'. Content relating to 'Registration of the debt as a Voluntary Judgement Mortgage' has been deleted as it is no longer relevant.
- Statement of Practice SP-CAT/1/90 (formerly Appendix 3) has been deleted as it is no longer relevant.
Paragraphs and appendices have been re-numbered following the deletions.