Revenue eBrief No. 002/22

17 January 2022

Amendments made by Finance Act 2021 to section 486C TCA 1997, start -up relief for companies.

The Tax and Duty Manual Part 15-03-03  has been updated to incorporate the amendments to section 486C TCA 1997 introduced by Finance Act 2021. These changes relate to the relevant time periods for which the relief can be claimed.