1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

8.9Credit Unions TCA97 s267A s267AA s256 Dividends or interest paid or credited to holders of credit union accounts are within the DIRT regime.
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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