Revenue eBrief No. 149/23
28 June 2023
Liquidation of Companies and other Company Law issues
Tax and Duty Manual – Liquidation of Companies and other Company Law issues - has been amended as follows:
- Section 16 includes information on SCARP process.
- Reference to 'Office of the Director of Corporate Enforcement' removed and replaced with Corporate Enforcement Authority (CEA) throughout the manual.
- Reference to The Companies (Miscellaneous Provisions) (Covid-19) Act 2020 extension to 31st December 2021 removed.