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Taxes Consolidation Act 1997 Schedule 18 paragraph 1
Payment of withholding tax deducted by collective investment undertakings
Schedule 18 sets out the rules for the collection and payment of withholding tax deducted by collective investment undertakings from payments made to Irish resident unitholders under section 734(5), applying to income and gains accruing between 6 April 1990 and 5 April 1994.
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