Revenue eBrief No. 066/22
15 March 2022
Interpretation of Corporation Tax Acts
Tax and Duty Manual Part 01-00-02 has been updated with information in relation to the exemptions for sporting bodies (under section 235 of the Taxes Consolidation Act 1997) and foreign charities resident in an EEA or EFTA State (under section 208A of the Taxes Consolidation Act 1997).
Updated contact details for the charities regulator have also been provided.