Income Tax, Finance Act 2010
22.19Exemption in Respect of Dividends Paid to Non-Residents
HA97 s7A; YEAA97, s18A
Irish dividends paid to non-resident shareholders are exempt from the health levy. (See 17.3 regarding the taxa...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.