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 2C paragraph 8
Declarations of qualifying company
Schedule 2C paragraph 8 sets out the requirements for a declaration by a qualifying company to an IREF, which allows the IREF to pay without deducting 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.