1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

29.13Transfer of Right to Interest (Including Dividends) TCA97 s812 Section 812 TCA97 deems the owner of securities to have received income where the owner sells or transfers a right to receive i...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016