Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
242ATax treatment of certain royalties
Summary
Section 238 provides for a deduction of tax at source from certain annual payments, and patent royalty payments. Section 242A allows royalty payme...
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.