Chapter 8A – Dividend withholding tax (ss 172A-172M)

Contents

Section 172A – Interpretation [TCA 1997 s 172A] Section commentary
Section 172B – Dividend withholding tax on relevant distributions [TCA 1997 s 172B] Section commentary
Section 172BA – Obligation on certain persons to obtain tax reference numbers of persons beneficially entitled to relevant distributions [TCA 1997 s 172BA] Section commentary
Section 172C – Exemption from dividend withholding tax for certain persons [TCA 1997 s 172C] Section commentary
Section 172D – Exemption from dividend withholding tax for certain non-resident persons [TCA 1997 s 172D] Section commentary
Section 172E – Qualifying intermediaries [TCA 1997 s 172E] Section commentary
Section 172F – Obligations of qualifying intermediary in relation to relevant distributions [TCA 1997 s 172F] Section commentary
Section 172FA – Recognised qualifying intermediaries [TCA 1997 s 172FA] Section commentary
Section 172G – Authorised withholding agent [TCA 1997 s 172G] Section commentary
Section 172H – Obligations of authorised withholding agent in relation to relevant distributions [TCA 1997 s 172H] Section commentary
Section 172I – Statement to be given to recipient of relevant distributions [TCA 1997 s 172I] Section commentary
Section 172J – Credit for, or repayment of, dividend withholding tax borne [TCA 1997 s 172J] Section commentary
Section 172K – Returns, payment and collection of dividend withholding tax [TCA 1997 s 172K] Section commentary
Section 172L – Reporting of distributions made under stapled stock arrangements [TCA 1997 s 172L] Section commentary
Section 172LA – Deduction of dividend withholding tax on settlement of market claims [TCA 1997 s 172LA] Section commentary
Section 172M – Delegation of powers and functions of Revenue Commissioners [TCA 1997 s 172M] Section commentary

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