Revenue eBrief No. 135/25
15 July 2025
Update to TDM 38-04-15 Schedule of Powers
TDM 38-04-15, which includes a Schedule of Revenue Powers, has been updated:
- in Schedule 1, on sections 530T and 909 Taxes Consolidation Act 1997
- in Schedule 3, to provide further clarity on Powers under s128 and 128B Stamp Duties Consolidation Act 1999;
- in Schedule 4, to provide further clarity around powers to make enquiries or authorise inspections under the Capital Acquisitions Tax Consolidation Act 2003;
- by substituting a new Schedule 7 to include a summary of Powers in the Customs Act 2015;
- by inserting a new Schedule 8 to include Powers under the Mercantile Marine Act 1955;
- by inserting a new Schedule 9 to include Powers under the Merchant Shipping (Salvage and Wreck) Act 1993, and
- in Schedule 10, by deleting a reference to Regulation 23 of Income Tax Regulations 2000.