1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

8.8Non-Resident Depositors TCA97 s263 Deposit accounts held by non-residents are exempt from DIRT. A declaration must be made to the appropriate bank before interest can be paid without retention...
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.

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