Irish Revenue has issued eBrief No. 084/21 concerning the update of Tax and Duty Manual Part 06-08A-01 following amendments made to Dividend Withholding Tax (DWT) legislation by section 62 Finance Act 2020 in respect of recognised qualifying intermediaries and market claims. The update includes guidance in relation to the provision introduced by section 62 that: "A recognised qualifying intermediary may receive relevant distributions without the deduction of dividend withholding tax and pay those relevant distributions without the deduction of dividend withholding tax to another recognised qualifying intermediary or to an authorised withholding agent so long as the recognised qualifying intermediary...