Revenue eBrief No. 174/22
21 September 2022
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.