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Amendment of Chapter 4 (interest payments by certain deposit takers) of Part 8 of Principal Act.
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20.—(1) Chapter 4 of Part 8 of the Principal Act is amended—
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(a) in section 256(1), by substituting—
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(i) the following for subparagraph (ii) of paragraph (f) of the definition of “relevant deposit”:
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“(ii) in respect of which the company or pension scheme which is the beneficial owner of the interest has provided the relevant deposit taker with that person's tax reference number (within the meaning of section 885) or where, in the case of a pension scheme, there is no such number, with the number assigned by the Revenue Commissioners to the employer to whom that pension scheme relates,”,
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and
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(ii) the following for subparagraph (ii) of paragraph (h) of the definition of “relevant deposit”:
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“(ii) in respect of which the beneficial owner of the interest has provided the relevant deposit taker with the reference number assigned to that person by the Revenue Commissioners in recognition of that person's entitlement to exemption from tax under section 207 and known as the charity (CHY) number;”,
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(b) by substituting the following for section 265:
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“Deposits of companies and pensions schemes.
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265.—Where a return is required to be made by a relevant deposit taker under section 891 in respect of interest on a deposit which is a deposit of a kind referred to in paragraph (f) of the definition of ‘relevant deposit’ in section 256, that return shall, in addition to the matters which shall be included on the return by virtue of section 891, include the tax reference number (within the meaning of section 885) of the person beneficially entitled to the interest and where, in the case of a pension scheme, there is no such number, with the number assigned by the Revenue Commissioners to the employer to whom the pension scheme relates.”,
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and
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(c) by substituting the following for section 266:
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“Deposits of charities.
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266.—Where a return is required to be made by a relevant deposit taker under section 891 in respect of interest on a deposit which is a deposit of a kind referred to in paragraph (h) of the definition of ‘relevant deposit’ in section 256, that return shall, in addition to the matters which shall be included on that return by virtue of section 891, include the reference number assigned to that person by the Revenue Commissioners in recognition of that person's entitlement to exemption from tax under section 207 and known as the charity (CHY) number.”.
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(2) Subsection (1) applies as respects deposits made on or after the date of the passing of this Act.
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