Taxation Summary, Finance (No. 2) Act 2023
8.3Deposit Taker
DIRT is deducted by a “relevant deposit” taker who is:
TCA97 s256
(a) A person who holds a licence under s9, Central Bank Act, 1971, or a person who holds a licence or similar au...
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.