Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
172DExemption from dividend withholding tax for certain non-resident persons
Summary
This section provides that from 6 April, 2000 exemption from DWT applies only in the case of relevant distri...
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.