The below is available now on the Revenue website and is an update to the Income Tax, Capital Gains Tax, Corporation Tax Manual
Part 44 of the Taxes Consolidation Act 1997 sets out the tax treatment of married, separated and divorced persons.
Part 44-01-01 (PDF, 189KB) of the Income Tax, Capital Gains Tax, Corporation Tax Manual has been updated to reflect the change made by Finance Act 2015 extending the provisions of Part 44 TCA 1997 to same sex married couples.
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All the best,
The Team at Jefferson
