Revenue eBrief No. 166/25

Tax and Duty Manual Part 27-01b-02 Irish Real Estate Fund (IREF) has been updated:

in section 2.2, to clarify the operation of section 739LB of the Taxes Consolidation Act 1997. A newly inserted example, example 23, relates to a limited circumstance where Revenue is prepared to accept that a disbursement or expense which is wholly and exclusively incurred in respect of non-IREF property assets may be treated as not being a disallowed amount for the purposes of section 739LB.
in section 5, to highlight reporting obligations where an IREF ceases to be an IREF during an accounting period.

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