No 39 of 1997, Section 64, Link Report

Links from Section 64
Act	Linked to	Context
Taxes Consolidation Act, 1997	sched2.html	(5) Sections 62 and 63 and, in so far as it relates to section 62, Schedule 2 shall apply in relation to interest on quoted Eurobonds as they would apply in relation to dividends to which this Chapter applies—
Taxes Consolidation Act, 1997	sched2.html	(c) if in paragraph 1A of Part 1 of Schedule 2, clauses (1) and (2) of the definition of “chargeable person” were deleted.
Taxes Consolidation Act, 1997	sec0032.html	(b) any such securities as give rise to foreign public revenue dividends within the meaning of section 32;
Taxes Consolidation Act, 1997	sec0062.html	(b) a banker or any other person, or a dealer in coupons, referred to in section 62,
Taxes Consolidation Act, 1997	sec0062.html	(5) Sections 62 and 63 and, in so far as it relates to section 62, Schedule 2 shall apply in relation to interest on quoted Eurobonds as they would apply in relation to dividends to which this Chapter applies—
Taxes Consolidation Act, 1997	sec0062.html	(5) Sections 62 and 63 and, in so far as it relates to section 62, Schedule 2 shall apply in relation to interest on quoted Eurobonds as they would apply in relation to dividends to which this Chapter applies—
Taxes Consolidation Act, 1997	sec0062.html	(a) if in paragraph (a) of section 62 the following were substituted for “applies elsewhere than in the State”:
Taxes Consolidation Act, 1997	sec0063.html	(5) Sections 62 and 63 and, in so far as it relates to section 62, Schedule 2 shall apply in relation to interest on quoted Eurobonds as they would apply in relation to dividends to which this Chapter applies—
Taxes Consolidation Act, 1997	sec0063.html	(b) if in section 63 the following were substituted for subsection (1)(a):
Taxes Consolidation Act, 1997	sec0063.html	(7) The declaration referred to in subsection (2)(b)(ii) or in subsection (1)(a) of section 63 (as construed by reference to subsection (5)(b)) shall be a declaration in writing to a relevant person which—
Taxes Consolidation Act, 1997	sec0064.html	“(1) (a) No tax shall be chargeable in respect of dividends to which this Chapter applies which are payable in the State where the person who is the beneficial owner of the stocks, funds, shares or securities and who is beneficially entitled to the dividends is not resident in the State and has made a declaration of the kind mentioned in section 64(7).”,
Taxes Consolidation Act, 1997	sec0246.html	(2) Section 246(2) shall not apply to interest paid on any quoted Eurobond where—
Taxes Consolidation Act, 1997	sec0246A.html	(1A) The definition of “recognised clearing system” in section 246A(2) applies for the purposes of this section as it applies for the purposes of section 246A.
Taxes Consolidation Act, 1997	sec0246A.html	(1A) The definition of “recognised clearing system” in section 246A(2) applies for the purposes of this section as it applies for the purposes of section 246A.
Links to Section 64 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0110.html	“quoted Eurobond” has the same meaning as in section 64;
Taxes Consolidation Act, 1997	sec0198.html	(II) if the person is a company controlled in accordance with section 172D(3)(b)(ii), or a company the principal class of shares of which are shares to which section 172D(3)(b)(iii) applies, and the interest is interest to which section 64(2) applies, an interest payment to which section 246A applies or interest paid in respect of an asset covered security within the meaning of section 3 of the Asset Covered Securities Act 2001,
Taxes Consolidation Act, 1997	sec0243.html	(III) the interest is interest to which section 64(2) applies,
Taxes Consolidation Act, 1997	sec0246A.html	(b) For the purposes of this section and sections 64 and 739B, the Revenue Commissioners may, designate by order one or more than one system for clearing securities as a “recognised clearing system”.
Taxes Consolidation Act, 1997	sec0064.html	“(1) (a) No tax shall be chargeable in respect of dividends to which this Chapter applies which are payable in the State where the person who is the beneficial owner of the stocks, funds, shares or securities and who is beneficially entitled to the dividends is not resident in the State and has made a declaration of the kind mentioned in section 64(7).”,
Taxes Consolidation Act, 1997	sec0845C.html	(4)Section 64 shall apply, with any necessary modifications, to an Additional Tier 1 instrument as it applies to a quoted Eurobond.