Taxes Consolidation Act, 1997
|
Dividends entrusted for payment in the State. [ITA67 s460; F(MP)A68 s3(3) and Sch PtII] |
61.—Where dividends to which this Chapter applies are entrusted to any person in the State for payment to any persons in the State— | |
(a) the dividends shall be assessed and charged to tax under Schedule D by the Revenue Commissioners, and | ||
(b) Parts 1 , 4 and 5 of Schedule 2 shall extend to the tax to be assessed and charged under this section. |