Revenue eBrief No. 118/24

10 April 2024

TDM 47-00-01

Tax and Duty Manual 47-00-01, Mitigation of Fines and Penalties, has been amended to update the list of taxes to which section 1065 Taxes Consolidation Act 1997 (TCA) applies (by virtue of section 1077A TCA).  In addition, some obsolete material has been removed.