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Industry Updates

The Irish Finance Act - Changes to the Irish Section 110 Regime

21 Jan 2011

The Irish Finance Act 2011, published on 21 January 2011, has significantly enhanced the scope of financial assets that can be held by an Irish section 110 company to include plant and machinery (such as aircraft and motor vehicles and commodities. Targeted changes have also been introduced to address certain cross border arrangements. 

Please see the attached update for further information.

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