Revenue eBrief No. 069/23

16 March 2023

Examinership Caseworking Guidelines

Tax and Duty Manual Examinership Caseworking Guidelines has been amended as follows:

• References to the Companies (Miscellaneous Provisions) (COVID-19) Act 2020 – Extension of an Examinership to 150 days (previously 100 days) have been removed.
• Paragraph 6.4 – Conditions for a Successful Scheme – The manual has been updated to incorporate legislative changes introduced in July 2022 – European Union (Preventative Restructuring) Regulations 2022. 
• The manual has been updated throughout to provide clarity and to improve readability.