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Taxes Consolidation Act, 1997 (Number 39 of 1997)

262 Statement furnished by relevant deposit taker.

[FA86 s36]

A relevant deposit taker [1]>shall, when requested to do so by any person entitled to any relevant interest on a relevant deposit held by the relevant deposit taker, furnish to that person,<[1][1]>shall furnish to every person entitled to any relevant interest on a relevant deposit held by the relevant deposit taker<[1] as respects any payment of such relevant interest, a statement showing—

(a) the amount of that payment,

(b) the amount of appropriate tax deducted from that payment,

(c) the net amount of that payment, and

(d) the date of that payment.

[1]

[-] [+]

Substituted by FA10 s37(1)(i). With effect from 1 January 2011 per SI No. 114 of 2011.