Link Report

This report lists all the outbound links from Section 267B under the heading Links from Section 267B.

Sections and schedules within TaxSource Total linking to Section 267B are listed under Links to Section 267B (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 267B
Act Linked to Context

Taxes Consolidation Act, 1997

sec0256.html#part8-chap4

(b) the value of any dividend paid on those shares at any time, as an amount of relevant interest paid at that time in respect of such relevant deposit and the provisions of Chapter 4 of this Part shall apply to such relevant interest treated as paid by a credit union as they apply to relevant interest paid by a relevant deposit taker , and the appropriate tax in respect of such relevant interest shall be at a rate of 20 per cent 23 per cent 25 per cent 27 per cent 30 per cent 33 per cent .

Taxes Consolidation Act, 1997

sec0256.html#part8-chap4

(b) subject to section 267C, the value of any dividend paid on those shares at any time, as an amount of relevant interest paid at that time in respect of such relevant deposit and the provisions of Chapter 4 of this Part shall apply to such relevant interest treated as paid by the credit union as they apply to relevant interest paid by a relevant deposit taker , and the appropriate tax in respect of such relevant interest shall be at a rate of 20 per cent 23 per cent 25 per cent 27 per cent 30 per cent 33 per cent .

Taxes Consolidation Act, 1997

sec0267C.html

(b) subject to section 267C, the value of any dividend paid on those shares at any time, as an amount of relevant interest paid at that time in respect of such relevant deposit and the provisions of Chapter 4 of this Part shall apply to such relevant interest treated as paid by the credit union as they apply to relevant interest paid by a relevant deposit taker , and the appropriate tax in respect of such relevant interest shall be at a rate of 20 per cent 23 per cent 25 per cent 27 per cent 30 per cent 33 per cent .

Links to Section 267B (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sched29.html

section 267B

Taxes Consolidation Act, 1997

sec0267F.html

(3) Section 261 shall apply in relation to any dividend paid on shares held in a special share account or a special term share account which under section 267B is treated in whole or in part as relevant interest paid in respect of a relevant deposit, as if the following paragraph were substituted for paragraph (c) of that section:

Taxes Consolidation Act, 1997

sec0848E.html

(3A) The provisions of section 267B(2) shall not apply to shares held in a special share account (within the meaning of section 267A) where the shares are a qualifying asset.