Revenue Note for Guidance

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Revenue Note for Guidance

61 Dividends entrusted for payment in the State

Foreign dividends which are entrusted to persons in the State for payment to any person in the State are assessable and chargeable to tax under Schedule D and Parts 1, 4 and 5 of Schedule 2 apply for the purposes of the assessment, charge and payment of tax charged under this section.

Relevant Date: Finance Act 2019