Section 265 [Deposits of companies and pension schemes]
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Amendments
Section 265 and heading substituted by Finance Act 2002 section 20(1)(b) as respects deposits made on or after 25 March 2002.
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.
What return does a bank have to file with Revenue with respect to interest paid without DIRT to a pension scheme or a company?
The return to be filed with Revenue by a financial institution in respect of interest paid without deduction of DIRT to a company or pension scheme must state:...
