Irish Revenue has issued eBrief No. 135/25 on updates to Tax and Duty Manual (TDM) 38-04-15 Schedule of Powers.
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Revenue eBrief No. 135/25 Update to TDM 38-04-15 Schedule of Powers
TDM 38-04-15, which includes a Schedule of Revenue Powers, has been updated:
- in Schedule 1, on sections 530T and 909 Taxes Consolidation Act 1997
- in Schedule 3, to provide further clarity on Powers under s128 and 128B Stamp Duties Consolidation Act 1999;
- in Schedule 4, to provide further clarity around p…