Revenue eBrief No. 001/26
02 January 2026
Receiver of Wreck
The Tax and Duty Manual on Receiver of Wreck has been updated as follows:
- Paragraph 1.2 has been amended to include a reference to the Historic and Archaeological Heritage and Miscellaneous Provisions Act 2023.
- Paragraph 10.1 has been updated with the relevant legislation.
- General text amendments and formatting.