Revenue eBrief No. 85/11
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23 December 2011
Taxes Consolidation Act 1997 Notes for Guidance (Finance (No. 3) Act 2011 Edition)
The Notes for Guidance on the Taxes Consolidation Act 1997 (as amended by all subsequent Finance and other Acts up to and including the Finance (No. 3) Act 2011) have been published.
These Notes are intended as guidance notes only and do not purport to be a definitive legal interpretation of the provisions of the Taxes Consolidation Act 1997 (updated to the Finance (No. 3) Act 2011).