Revenue eBrief No. 174/22 – Instalment Arrangements
Revenue eBrief No. 174/22 21 September 2022 Instalment Arrangements The Tax and Duty Manual – Guidelines for Phased Payment Arrangements (PPA) – has been updated. Section 2.3 and Section 10 have been amended to reflect enhancements to the PPA system (PPA Consolidation). Appendix 9 has been added – Temporary changes to PPA during COVID-19 and recovery period.
