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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 Schedule 21 paragraph 3
Calculating the appropriate proportion
Paragraph 3 of Schedule 21 sets out how to calculate the "appropriate proportion" of accrued interest that is treated as the income of the first buyer for the purposes of paragraphs 1 and 2, using a formula based on ex-dividend dates on the Dublin Stock Exchange.
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.