Revenue eBrief No. 164/23 – Exempt Unit Trusts (EUTs)

Revenue eBrief No. 164/23

14 July 2023

Exempt Unit Trusts (EUTs)

Tax and Duty Manual (TDM) Part 27-01-01, which provides guidance relating to EUTs, has been updated for amendments introduced by Section 37 Finance Act 2022 in relation to the filing obligation of EUTs.

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