THE Revenue Commissioners have brought out a new publication dealing with the Finance Act, 1996. Notes for Guidance is a section-by-section explanation of the new legislations and amendments. The Notes for Guidance were formerly only available to Inspectors of Taxes and was to help them interpret the provisions of finance acts. These notes are now available to tax practitioners to help them in dealing with the tax affairs of clients. Copies of the publication are available form the Government Publications Sales Office, Molesworth Street, Dublin 2.