On November 3, 2020, Irish Revenue published Revenue e-Brief No. 200/20 pertaining to the domestic law implementing the EU Directive on reportable cross-border tax arrangements (commonly referred to as DAC6).
Revenue e-Brief No. 200/20 notes that Appendix II in the Revenue Tax and Duty Manual Part 33-01-01 has been updated.
Appendix II sets out a list of exemptions and reliefs that are excluded from the scope of hallmark A.3 where certain criteria are met.