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The Commissioner for Revenue notifies that the Guidelines in relation to the Consolidated Group (Income Tax) Rules have been updated as follows:
- paragraphs (xiv) and (xv) have been updated to include further technical clarifications regarding Rule 6(2).
- paragraph (xviii) has been replaced to include clarifications regarding Rule 11 - Consolidated audited accounts. Annex 1 has also been added outlining items that may be excluded from the notes to the consolidated audited accounts.
- paragraphs (xviii) and (xix) have been renumbered accordingly.
The updated guidelines are available here.
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