Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 170 — [Interest in respect of certain securities.] [section repealed]
- Section 171 — [Returns, payment and collection of advance corporation tax.] [section repealed]
- Section 172 — [Application of Corporation Tax Acts.] [section deleted]
- Section 172A
— Interpretation.
- Section 172B — Dividend withholding tax on relevant distributions.
- Section 172BA
— Obligation on certain persons to obtain tax reference numbers of persons beneficially entitled to relevant distributions.
- Section 172C — Exemption from dividend withholding tax for certain persons.
- Section 172D — Exemption from dividend withholding tax for certain non-resident persons.
- Section 172E — Qualifying intermediaries.
- Section 172F — Obligations of qualifying intermediary in relation to relevant distributions.
- Section 172G — Authorised withholding agent.
- Section 172H — Obligations of authorised withholding agent in relation to relevant distributions.
- Section 172I — Statement to be given to recipients of relevant distributions.
- Section 172J — Credit for, or repayment of, dividend withholding tax borne.
- Section 172K — Returns, payment and collection of dividend withholding tax.
- Section 172L — Reporting of distributions made under stapled stock arrangements.
- Section 172LA — Deduction of dividend withholding tax on settlement of market claims.
- Section 172M — Delegation of powers and functions of Revenue Commissioners.
- Section 173 — Interpretation (Chapter 9).
- Section 174 — Taxation of dealer’s receipts on purchase of shares by issuing company or by its subsidiary.
- Section 175 — Purchase of own shares by quoted company.
- Section 176 — Purchase of unquoted shares by issuing company or its subsidiary.
- Section 176A — Purchase of own shares — supplementary.
- Section 177 — Conditions as to residence and period of ownership.
- Section 178 — Conditions as to reduction of vendor’s interest as shareholder.
- Section 179 — Conditions applicable where purchasing company is member of a group.