1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

8.4Returns, Payments and Reporting Obligations TCA97 s258 Deposit takers are, subject to certain exceptions, obliged to account for DIRT on an annual basis in respect of all relevant interest acc...
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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
  • Taxation Summary, Finance Act 2015
  • Taxation Summary, Finance Act 2014
  • Taxation Summary, Finance (No. 2) Act 2013