Irish Revenue has issued eBrief No. 224/20 concerning the update of Tax and Duty Manual Part 06-08a-01 - Dividend Withholding Tax: Details of Scheme. The update clarifies that the obligation to obtain tax reference numbers in respect of relevant distributions is currently suspended. Section 172BA was introduced by Finance Act 2019 and provides for an obligation on companies and authorized withholding agents to obtain and keep a record of tax reference numbers of persons beneficially entitled…