Links from Section 32 | ||
---|---|---|
Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
Provisions Relating to the Schedule C Charge and Government and Other Public Securities |
|
Taxes Consolidation Act, 1997 |
Principal provisions relating to the Schedule C charge |
|
Links to Section 32 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
1. Section 32 shall apply for the interpretation of Parts 2 to 4 of this Schedule as it applies for the interpretation of Chapter 1 of Part 3 of this Act, except that in Part 4 of this Schedule “dividends” shall include all such interest, annuities or payments as are, within the meaning of section 60, dividends to which Chapter 2 of Part 4 of this Act applies. |
|
Taxes Consolidation Act, 1997 |
1. Section 32 shall apply for the interpretation of Parts 2 to 4 of this Schedule as it applies for the interpretation of Chapter 1 of Part 3 of this Act, except that in Part 4 of this Schedule “dividends” shall include all such interest, annuities or payments as are, within the meaning of section 60, dividends to which Chapter 2 of Part 4 of this Act applies. |
|
Taxes Consolidation Act, 1997 |
1. Section 32 shall apply for the interpretation of Parts 2 to 4 of this Schedule as it applies for the interpretation of Chapter 1 of Part 3 of this Act, except that in Part 4 of this Schedule “dividends” shall include all such interest, annuities or payments as are, within the meaning of section 60, dividends to which Chapter 2 of Part 4 of this Act applies. |
|
Taxes Consolidation Act, 1997 |
23. When any interest, dividends or other annual payments payable out of any public revenue other than that of the State, or in respect of the stocks, funds, shares or securities of any body of persons not resident in the State, are entrusted to any person in the State for payment to any person in the State, the Revenue Commissioners shall have power to relieve the person so entrusted with payment from the obligation to pay the income tax on such interest, dividends or other annual payments imposed on such person by section 17 and Chapter 1 of Part 3, or Chapter 2 of Part 4 and this Schedule. |
|
Taxes Consolidation Act, 1997 |
23. When any interest, dividends or other annual payments payable out of any public revenue other than that of the State, or in respect of the stocks, funds, shares or securities of any body of persons not resident in the State, are entrusted to any person in the State for payment to any person in the State, the Revenue Commissioners shall have power to relieve the person so entrusted with payment from the obligation to pay the income tax on such interest, dividends or other annual payments imposed on such person by section 17 and Chapter 1 of Part 3, or Chapter 2 of Part 4 and this Schedule. |
|
Taxes Consolidation Act, 1997 |
28. Notwithstanding paragraph 23, when any interest, dividends or other annual payments payable out of any public revenue other than that of the State, or in respect of the stocks, funds, shares or securities of any body of persons not resident in the State, are entrusted to any person in the State for payment to an investment undertaking within the meaning of section 739B and the person so entrusted would, apart from this paragraph, have an obligation imposed by section 17 and Chapter 1 of Part 3, or Chapter 2 of Part 4 and this Schedule, to pay the income tax on such interest, dividends or other annual payments, that obligation shall not apply. |
|
Taxes Consolidation Act, 1997 |
28. Notwithstanding paragraph 23, when any interest, dividends or other annual payments payable out of any public revenue other than that of the State, or in respect of the stocks, funds, shares or securities of any body of persons not resident in the State, are entrusted to any person in the State for payment to an investment undertaking within the meaning of section 739B and the person so entrusted would, apart from this paragraph, have an obligation imposed by section 17 and Chapter 1 of Part 3, or Chapter 2 of Part 4 and this Schedule, to pay the income tax on such interest, dividends or other annual payments, that obligation shall not apply. |
|
Taxes Consolidation Act, 1997 |
(2) Section 32 shall apply for the interpretation of Schedule C. |
|
Taxes Consolidation Act, 1997 |
(b) any such securities as give rise to foreign public revenue dividends within the meaning of section 32; |