Chapter 8A Dividend withholding tax (ss. 172A-172M)

Comparing proposed amendment...


In force	172A. Interpretation.
In force	172B. Dividend withholding tax on relevant distributions.
In force	172BA. Obligation on certain persons to obtain tax reference numbers of persons beneficially entitled to relevant distributions.
In force	172C. Exemption from dividend withholding tax for certain persons.
In force	172D. Exemption from dividend withholding tax for certain non-resident persons.
In force	172E. Qualifying intermediaries.
In force	172F. Obligations of qualifying intermediary in relation to relevant distributions.
In force	172FA. Recognised qualifying intermediaries.
In force	172G. Authorised withholding agent.
In force	172H. Obligations of authorised withholding agent in relation to relevant distributions.
In force	172I. Statement to be given to recipients of relevant distributions.
In force	172J. Credit for, or repayment of, dividend withholding tax borne.
In force	172K. Returns, payment and collection of dividend withholding tax.
In force	172L. Reporting of distributions made under stapled stock arrangements.
In force	172LA. Deduction of dividend withholding tax on settlement of market claims.
In force	172M. Delegation of powers and functions of Revenue Commissioners.

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