Office of the Revenue Commissioners

Cannot be cited for

A manual is Revenue's reading of the Act and binds nobody; where it differs from the statute the statute governs. It is quoted here for one thing the statute cannot supply: the Irish Statute Book publishes the Taxes Consolidation Act as enacted and the Law Reform Commission has no revised text of it, so the manual is the only place the current wording of section 819(4) is set out in a sentence. A figure or a rule taken from a manual should be traced back to the amending Finance Act before it is relied on.