Taxes Consolidation Act 1997 Schedule 2C, paragraph 10

Declaration of PRSA administrators regarding PRSAs and vested PRSAs

Paragraph 10 of Schedule 2C sets out the declaration that a PRSA administrator must provide to an Irish Real Estate Fund (IREF) in order for PRSA or vested PRSA units to be exempt from IREF withholding tax.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.