Chapter 3A – Implementation of Council Directive 2003/48/EC of 3 June 2003 on Taxation of Savings Income in the Form of Interest Payments and Related Matters (ss 898B-898S)

Contents

Section 898B – Interpretation (Chapter 3A) [TCA 1997 s 898B] Section commentary
Section 898C – Beneficial owner [TCA 1997 s 898C] Section commentary
Section 898D – Paying agent and residual entity [TCA 1997 s 898D] Section commentary
Section 898E – Interest payment [TCA 1997 s 898E] Section commentary
Section 898F – Obligations of paying agents where contractual relations entered into before 1 January 2004 [TCA 1997 s 898F] Section commentary
Section 898G – Obligations of paying agents in other contractual relations entered into [TCA 1997 s 898G] Section commentary
Section 898H – Returns of interest payments made to or secured for beneficial owners [TCA 1997 s 898H] Section commentary
Section 898I – Returns of interest payments to residual entities [TCA 1997 s 898I] Section commentary
Section 898J – Exchange of information between Member States [TCA 1997 s 898J] Section commentary
Section 898K – Special arrangements for certain securities [TCA 1997 s 898K] Section commentary
Section 898L – Certificate for the purposes of Article 13.2 of the Directive [TCA 1997 s 898L] Section commentary
Section 898M – Credit for withholding tax [TCA 1997 s 898M] Section commentary
Section 898N – Audit [TCA 1997 s 898N] Section commentary
Section 898O – Penalty for failure to make returns, etc. [TCA 1997 s 898O] Section commentary
Section 898P – Arrangements with dependent and associated territories of Member States [TCA 1997 s 898P] Section commentary
Section 898Q – Miscellaneous and supplemental [TCA 1997 s 898Q] Section commentary
Section 898R – Commencement (Chapter 3A) [TCA 1997 s 898R] Section commentary
Section 898S – Cessation [TCA 1997 s 898S] Section commentary

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