The guide states "The Vodafone proposals are still provisional.

Accordingly all figures in this guide are provisional and estimates have been used where necessary. As final figures are not available, it is not possible to provide a definitive statement as to the tax position applicable to the proposed Return of Value and related share consolidation. However, this guide sets out the likely position and will be updated following the completion of the Return of Value and related share consolidation."

The guide can be obtained on the revenue website: