TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

Electronic Filing

S. I. No. 874 of 2005 ORDER, entitled Taxes (Electronic Transmission of Details of Certain Interest Payments) (Specified Provisions and Appointed Day) Order 2005.

The Revenue Commissioners, in exercise of the powers conferred on them by section 917E (inserted by section 209 of the Finance Act 1999 (No. 2 of 1999)) of the Taxes Consolidation Act 1997 (No. 39 of 1997), order as follows:

  1. This Order may be cited as the Taxes (Electronic Transmission of Details of Certain Interest Payments) (Specified Provisions and Appointed Day) Order 2005.
  2. Each of the provisions set out in the Schedule to this Order is specified for the purpose of Chapter 6 of Part 38 of the Taxes Consolidation Act 1997.
  3. The 31st day of December 2005 is appointed in relation to returns to be made under the provisions specified in accordance with Article 2 of this Order.

SCHEDULE
Section 898C(3)(b) of the Taxes Consolidation Act 1997.
Section 898H of the Taxes Consolidation Act 1997.
Section 898I of the Taxes Consolidation Act 1997.
GIVEN this 20th day of December 2005.
Josephine Feehily,
Revenue Commissioner.