1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

8.5Charities TCA97 s256 Charities are exempt from DIRT. To receive gross interest the charity must provide to the relevant deposit taker the reference number assigned to it by the Revenue Commiss...
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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