The Guidelines in relation to the Tax Consolidation (Income Tax) Rules have been updated on the CfR website

The Commissioner for Revenue has issued a notice stating that the Guidelines in relation to the Tax Consolidation (Income Tax) Rules have been updated on the CfR website. Changes have been made to paragraphs (i) and (vi) of the Guidelines.

The updated guidelines are available here: Updated Guidelines in relation to the Tax Consolidation (Income Tax) Rules