1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
Date-stamp loading
  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Income Tax and Corporation Tax: The Main Provisions (ss. 32-531)
  3. Part 4 Principal Provisions Relating to the Schedule D Charge (ss. 52-111)
  4. Chapter 2 Foreign dividends (ss. 60-64)
  5. 61. Dividends entrusted for payment in the State.
Previous Next
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 30 November 1997 - onwards
    Version 1 of 1    

61. Dividends entrusted for payment in the State.

Where dividends to which this Chapter applies are entrusted to any person in the State for payment to any persons in the State -

(a) the dividends shall be assessed and charged to tax under Schedule D by the Revenue Commissioners, and

(b) Parts 1, 4 and 5 of Schedule 2 shall extend to the tax to be assessed and charged under this section.

Comparing proposed amendment...
Previous Next