1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Income Tax and Corporation Tax: The Main Provisions (ss. 32-531)
  3. Part 8 Annual Payments, Charges and Interest (ss. 237-267M)
  4. Chapter 4 Interest payments by certain deposit takers (ss. 256-267)
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Chapter 4 Interest payments by certain deposit takers (ss. 256-267)

Comparing proposed amendment...
In force
 256. Interpretation (Chapter 4).
In force
 257. Deduction of tax from relevant interest.
In force
 258. Returns and collection of appropriate tax.
In force
 259. Alternative amount on account of appropriate tax.
In force
 260. Provisions supplemental to sections 258 and 259.
In force
 261. Taxation of relevant interest, etc.
In force
 261A. Taxation of interest on special term accounts.
In force
 261B. Taxation of specified interest.
In force
 262. Statement furnished by relevant deposit taker.
In force
 263. Declarations relating to deposits of non-residents.
In force
 263A. Declarations to a relevant deposit taker relating to deposits of certain persons.
In force
 263B. Declarations to the Revenue Commissioners relating to deposits of certain persons.
In force
 263C. Notifications by the Revenue Commissioners relating to deposits of certain persons.
In force
 263D. Declarations to the Revenue Commissioners in relation to relevant amounts.
In force
 263E. Notification by the Revenue Commissioners relating to deposits of relevant amounts.
In force
 263F. Declarations relating to deposits made by a PEPP provider held for a PEPP.
In force
 264. Conditions and declarations relating to special savings accounts.
In force
 264A. Conditions and declarations relating to special term accounts.
In force
 264B. Returns of special term accounts by relevant deposit takers.
In force
 265. Deposits of companies and pensions schemes.
In force
 265A. Deposits of certain persons.
In force
 266. Deposits of charities.
In force
 266A. Repayments of appropriate tax to first-time purchasers.
In force
 267. Repayment of appropriate tax in certain cases.
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