On 1 September 2015, Ireland Revenue published eBrief No. 81/15. The eBrief provides guidance on the termination of accelerated capital allowance carry-forward for certain buildings and structures effective from 1 January 2015. See the following for the text of the eBrief.
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Termination of carry forward of certain unused capital allowances
Chapter 4A of Part 12 of the Taxes Consolidation Act 1997 (introduced in Finance Act 2012) provides for a termination of the carry-forward of certain…