Revenue eBrief No. 149/23 – Liquidation of Companies and other Company Law issues


Revenue eBrief No. 149/23

28 June 2023

Liquidation of Companies and other Company Law issues

Tax and Duty Manual – Liquidation of Companies and other Company Law issues – has been amended as follows:

  • Section 16 includes information on SCARP process.
  • Reference to ‘Office of the Director of Corporate Enforcement’ removed and replaced with Corporate Enforcement Authority (CEA) throughout the manual.
  • Reference to The Companies (Miscellaneous Provisions) (Covid-19) Act 2020 extension to 31st December 2021 removed.

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