Revenue eBrief No. 141/21
19 July 2021
Games and sports bodies exemptions
Tax and Duty Manual Part 07-03-08 - Games and Sports Bodies Exemption - is amended in paragraph 3:
- to update links to the application process on the Revenue website,
- to stress that the application process requires a copy of the sports body's constitution or governing instrument, and
- with links to standard Revenue clauses for constitutions/governing instruments for both incorporated and unincorporated bodies.