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Irish Revenue updates Tax and Duty Manual on Importation of Motor Vehicles from UK

Irish Revenue eBrief No. 215/22 of 20 December 2022 updates the Tax and Duty Manual on Importation of Motor Vehicles from the UK. The updates include the following clarifications of Irish Revenue’s view under paragraph 10 (Importing a Vehicle from Northern Ireland) of the manual:

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Source Deloitte

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