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Revenue have posted an updated USC manual on their website.  I have included what they posted below:

Updated USC manual

The USC Tax and Duty Manual Part 18D-00-01 (PDF, 209 KB) has been updated to reflect the changes of rates and rate bands announced in Budget 2016. These new rates and rate bands apply for the tax year 2017 and subsequent years.

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All the best,
The Team at Jefferson

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