Revenue eBrief No. 093/25
02 May 2025
Investment Undertakings
Tax and Duty Manual Part 27-01a-02 - Investment Undertakings - has been updated, in section 7:
- to confirm that a refund of exit tax is available where the income arises or is derived from the investment of a relevant payment by a relevant woman, and
- to include reference to Tax and Duty Manual Tax - Treatment of CervicalCheck Payments Part 07-01-23B.