Revenue eBrief No. 060/21
23 March 2021
Section 1001 Fixed Charge on Book Debts
Tax and Duty Manual Section 1001 - Fixed Charge on Book Debts has been updated to reflect that Section 1001 of the Taxes Consolidation Act 1997 was amended in Finance Act 2020 with the provisions of the section being reordered.
The reordered legislation is included in Appendix 1 of the TDM.