Link Report

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

Sections and schedules within TaxSource Total linking to Section 267C are listed under Links to Section 267C (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 Links in repealed sections of the legislation are not listed.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 267C
Act Linked to Context

Taxes Consolidation Act, 1997

sec0257.html

(i) the provisions of section 257(1) shall apply as if the payment of past dividends was being made on the date of the occurrence, and

Taxes Consolidation Act, 1997

sec0257.html

(II) the provisions of paragraphs (b) and (c) of section 257(1) shall apply to such deduction as they apply to a deduction from relevant interest.

Taxes Consolidation Act, 1997

sec0267D.html

(5) An account shall cease to be a special term share account if any of the conditions specified in subsection (1) of section 267D cease to be satisfied, and where that occurs—

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

Taxes Consolidation Act, 1997

sec0267B.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 .