Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 260 — Provisions supplemental to sections 258 and 259.
- Section 261 — Taxation of relevant interest, etc.
- Section 261A — Taxation of interest on special term accounts.
- Section 261B — Taxation of specified interest.
- Section 262 — Statement furnished by relevant deposit taker.
- Section 263 — Declarations relating to deposits of non-residents.
- Section 263A — Declarations to a relevant deposit taker relating to deposits of certain persons.
- Section 263B — Declarations to the Revenue Commissioners relating to deposits of certain persons.
- Section 263C — Notifications by the Revenue Commissioners relating to deposits of certain persons.
- Section 263D — “Declarations to the Revenue Commissioners in relation to relevant amounts
- Section 263E — Notification by the Revenue Commissioners relating to deposits of relevant amounts
- Section 264 — Conditions and declarations relating to special savings accounts.
- Section 264A — Conditions and declarations relating to special term accounts.
- Section 264B — Returns of special term accounts by relevant deposit takers.
- Section 265 — Deposits of companies and pensions schemes.
- Section 265A — Deposits of certain persons.
- Section 266 — Deposits of charities.
- Section 266A — Repayments of appropriate tax to first-time purchasers
- Section 267 — Repayment of appropriate tax in certain cases.
- Section 267A — Interpretation (Chapter 5).
- Section 267AA — Taxation of dividends on regular share accounts.
- Section 267B — Election to open a special share account or a special term share account.
- Section 267C — Taxation of dividends on special term share accounts.
- Section 267D — Conditions and declarations relating to special term share accounts.
- Section 267E — Returns of special term share accounts by credit unions.
- Section 267F — Supplementary provisions (Chapter 5).
- Section 267G — Interpretation (Chapter 6).
- Section 267H
— Application (Chapter 6).
- Section 267I — Exemptions from tax and withholding tax.
- Section 267J — Credit for foreign tax.
- Section 267K — Miscellaneous.
- Section 267L — Application of this Chapter to certain payments made to companies in Switzerland.
- Section 267M — Tax rate applicable to certain deposit interest received by individuals.
- Section 267N — Interpretation.
- Section 267O — Treatment of credit return.
- Section 267P — Treatment of credit transaction.
- Section 267Q — Treatment of deposit return.
- Section 267R — Treatment of investment return.
- Section 267S — Treatment of certificate owner.
- Section 267T — Reporting.
- Section 267U — Application.
- Section 267V — Transactions to avoid tax.
- Section 268 — Meaning of “industrial building or structure”.
- Section 269 — Meaning of “the relevant interest”.