1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2018

8.8Non-Resident Depositors TCA97 s263 Deposit accounts held by non-residents are exempt from DIRT. A declaration must be made to the appropriate bank before interest can be paid without retention...
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Other Editions

  • 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