Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
260Provisions supplemental to sections 258 and 259
Summary
This section ensures that where financial institutions do not actually pay (or credit) interest on a deposit in a year of assessment (...
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.