Part 34-0-10 Special Assignee Relief Programme (SARP) Section 825C Taxes Consolidation Act 1997 Updated July 2016 1. Introduction Section 14 of Finance Act 2012 inserted a new section, Section 825C (Special Assignee Relief Programme), into the Taxes Consolidation Act 1997 (TCA 1997). Section 825C, when introduced, provided income tax relief for certain individuals assigned during any of the […]
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