Schedule 1 Exemption from Tax for certain Interest and Royalties Payments

Section 41.

Amendment of Part 8 (Annual Payments, Charges and Interest) of the Taxes Consolidation Act 1997

"Chapter 6 Implementation of Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States.

Interpretation (Chapter 6).

267G.

(1) In this Chapter -

'arrangements' means arrangements having the force of law by virtue of section 826(1) (a);

'bilateral agreement' means any arrangements, protocol or other agreement between the Government and the government of another state;

'permanent establishment' means a fixed place of business through which the business of a company of a Member State is wholly or partly carried on which place of business is situated in a territory other than that Member State;

'company' means a company of a Member State;

'company of a Member State' has the meaning assigned to it by Article 3(a) of the Directive;

'the Directive' means Council Direc

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