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Version date: 1 January 2013 - onwards
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Schedule 2, Part 2 Public revenue dividends, etc., payable to the Bank of Ireland, or entrusted for payment to the Bank of Ireland (paras. 2-10)

Deleted from 1 January 2013

Sections 33, 61 and 62.

2. The Bank of Ireland, as respects the dividends and the profits attached to the dividends payable to the Bank out of the public revenue of the State, or payable out of any public revenue and entrusted to the Bank for payment and distribution, shall, when any payment becomes due, deliver to the Commissioners appointed to assess and charge the income tax on such dividends and the profits attached to such dividends in books provided for the purpose true accounts of -

(a) the amounts of the dividends, and profits attached to the dividends, payable to the Bank,

(b) all dividends entrusted to the Bank for payment to the persons entitled to such dividends, and

(c) the amount of income tax chargeable on such dividends and the profits attached to such dividends at the standard rate in force at the time of payment without any other deduction than is allowed by the Income Tax Acts.

3. The accounts referred to in paragraph 2 shall distinguish the separate account of

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