Revenue eBrief No. 116/21
10 June 2021
High-Income Individuals’ Restriction
Tax and Duty Manual Part 15-02a-05 – High-Income Individuals’ Restriction for Tax Year 2010 onwards – has been updated to remove references to reliefs which were subject to the restriction (“specified reliefs”) but which are no longer operative. A list of reliefs deleted in Finance Act 2020 is included in the manual at Appendix 3.