172J Credit for, or repayment of, dividend withholding tax borne.

(1) Where, in relation to any year of assessment, a person is within the charge to income tax and has borne dividend withholding tax in relation to a relevant distribution to which the person is beneficially entitled which tax is referable to that year of assessment, the person may claim to have that dividend withholding tax set against income tax chargeable for that year of assessment and, where that dividend withholding tax exceeds such income tax, to have the excess refunded to the person.

(2) Where, in relation to any year of assessment, a person is not within the charge to income tax and has borne dividend withholding tax in relation to a relevant distribution to which the person is beneficially entitled which tax is referable to that year of assessment, the person may claim to have the amount of that dividend withholding tax refunded to the person.

(3) ^[2]>Where^<[2][2]>Where, in a year of assessment or in an accounting period of a company (as appropriate),^<[2] a person has borne dividend withholding tax in relation to a relevant distribution to which the person is beneficially entitled, and the person—

(a) is a non-liable person in relation to the relevant distribution, or

(b) would have been a non-liable person in relation to the relevant distribution if the requirement for the person to make the appropriate declaration referred to in Schedule 2A had not been necessary,

the person may claim to have the amount of that dividend withholding tax refunded to the person.

(4) A person making a claim under this section shall furnish, in respect of each amount of dividend withholding tax to which the claim relates, the statement ^[3]>in writing^<[3] given to the person in accordance with section 172I(1) by the person who made, or who (being an authorised withholding agent) was treated as making, the relevant distribution in relation to which the dividend withholding tax was deducted.

(5) The Revenue Commissioners shall not authorise the setting-off of dividend withholding tax against income tax chargeable on a person for a year of assessment, or pay a refund of dividend withholding tax to a person, unless the Commissioners receive such evidence as they consider necessary that the person is entitled to that setting-off or refund.