Chapter 1A – Payments in respect of non-resident artistes by companies qualifying for relief for investment in films (ss 529B-529M)

Contents

Section 529B – Interpretation [TCA 1997 s 529B] Section commentary
Section 529C – Deduction of tax from relevant payments [TCA 1997 s 529C] Section commentary
Section 529D – Identification of, and issue of documents to, specified persons [TCA 1997 s 529D] Section commentary
Section 529E – Returns by qualifying company [TCA 1997 s 529E] Section commentary
Section 529F – Payment of tax by qualifying company [TCA 1997 s 529F] Section commentary
Section 529G – Assessment by Revenue officer [TCA 1997 s 529G] Section commentary
Section 529H – Interest on late payment of appropriate tax [TCA 1997 s 529H] Section commentary
Section 529I – Repayment of appropriate tax [TCA 1997 s 529I] Section commentary
Section 529J – Obligation on specified person [TCA 1997 s 529J] Section commentary
Section 529K – Record keeping and inspection of records [TCA 1997 s 529K] Section commentary
Section 529L – Civil penalties [TCA 1997 s 529L] Section commentary
Section 529M – Miscellaneous [TCA 1997 s 529M] Section commentary

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