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Revenue eBrief No. 39/13

17 September 2013
Employee Benefit Schemes

Section 12 The Finance Act 2013 inserted a new anti-avoidance provision, Section 811B, into Chapter 2 Part 33 of the TCA 1997. An explanatory note on the new provision is contained in the Tax and Duty manuals under Income Tax, Capital Gains Tax, Corporation Tax at pdfPart 33.02.02  (PDF, 102KB)


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