Revenue Note for Guidance

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Revenue Note for Guidance

54 Interest, etc paid without deduction of tax under Schedule C

This section provides an alternative method of assessment for interest, dividends, etc payable out of the Public Revenue of the State or the United Kingdom where for any reason tax under Schedule C has not been deducted. In such a case, the person entitled to receive such payments is chargeable by direct assessment under the appropriate Case of Schedule D.

Relevant Date: Finance Act 2019