Schedule 2 Machinery for assessment, charge and payment of tax under Schedule C and, in certain cases, Schedule D [TCA 1997 Sch 2]

Contents

Part 1 – Interpretation of Parts 2 to 4 (para 1-1A) [TCA 1997 Sch 2 Part 1] 2 sections
Part 2 – Public Revenue Dividends, etc., Payable to the Bank of Ireland, or Entrusted for Payment to the Bank of Ireland [TCA 1997 Sch 2 Part 2] Section commentary
Part 3 – Public Revenue Dividends Payable by Public Offices and Departments [TCA 1997 Sch 2 Part 3] Section commentary
Part 4 – Public revenue dividends, dividends to which Chapter 2 of Part 4 applies, proceeds of coupons and price paid on purchase of coupons (para 14-22) [TCA 1997 Sch 2 Part 4] 10 sections
Part 5 – Relief from Obligation to Pay Tax on Certain Interest, Dividends and Other Annual Payments in the Case of Persons Entrusted with Payment (para 23-28) [TCA 1997 Sch 2 Part 5] 6 sections

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