Payments on termination of an office or employment or removal from employment

Tax and Duty Manual pdfPart 05-05-19 (PDF, 295KB) has been amended in Paragraph 5.5 to clarify the income to be included when calculating the increased exemption known as the Standard Capital Superannuation Benefit (SCSB) as per Schedule 3 of the Taxes Consolidation Act 1997.

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