Revenue eBrief No. 061/21 – Charitable Donations Scheme

Revenue eBrief No. 061/21 24 March 2021 Charitable Donations Scheme Tax and Duty Manual Part 36-00-17 – Charitable Donations Scheme – has been updated. Paragraph 3 of Part 3, Schedule 26A Taxes Consolidation Act was amended by Finance Act 2020. The amendment allows an “approved body” to retain its authorisation to operate the CDS without having to serve the […]