Revenue eBrief No. 215/21
22 November 2021
RLS guide to interpreting legislation
Tax and Duty Manual Part 01-00-06 sets out Revenue Legislative Services' guide to interpreting legislation.
The manual has been updated as follows.
- Guidance on VAT has been provided in the newly-introduced Part 3.
- Guidance has been provided on what caseworkers should do when taxpayers raise:
- EU law arguments in Part 6, or
- Double Tax Agreement arguments in the newly-introduced Part 7.
- Updates have been made to take account of the Supreme Court's determination in Bookfinders v Revenue Commissioners  IESC 60.