1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

Chapter 8Deposit Interest 8.1Companies and Pension Funds TCA97 s256 Companies and pension funds are permitted to open deposit accounts on which interest is paid without deduction of DIRT. The c...
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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
  • Taxation Summary, Finance Act 2015
  • Taxation Summary, Finance Act 2014
  • Taxation Summary, Finance (No. 2) Act 2013