Schedule 2A Dividend withholding tax [TCA 1997 Sch 2A]

Contents

1. Interpretation [TCA 1997 Sch 2A para 1] Section commentary
2. Currency of certain certificates [TCA 1997 Sch 2A para 2] Section commentary
2A. Currency of certain declarations [TCA 1997 Sch 2A para 2A] Section commentary
3. Declaration to be made by company resident in the State [TCA 1997 Sch 2A para 3] Section commentary
4. Declaration to be made by pension scheme [TCA 1997 Sch 2A para 4] Section commentary
4A. Declaration to be made by qualifying fund manager or qualifying savings manager [TCA 1997 Sch 2A para 4A] Section commentary
5. Declaration to be made by qualifying employee share ownership trust [TCA 1997 Sch 2A para 5] Section commentary
6. Declaration to be made by collective investment undertaking [TCA 1997 Sch 2A para 6] Section commentary
6A. Declaration to be made by persons entitled to exemption from income tax under Schedule F [TCA 1997 Sch 2A para 6A] Section commentary
7. Declaration to be made by charity [TCA 1997 Sch 2A para 7] Section commentary
7A. Declaration to be made by approved athletic or amateur sports body [TCA 1997 Sch 2A para 7A] Section commentary
7B. Declaration to be made by designated stockbroker operating special portfolio investment account [TCA 1997 Sch 2A para 7B] Section commentary
8. Declaration to be made by qualifying non-resident person, not being a company [TCA 1997 Sch 2A para 8] Section commentary
9. Declaration to be made by qualifying non-resident person, being a company [TCA 1997 Sch 2A para 9] Section commentary
10. Declaration to be made by a PRSA administrator [TCA 1997 Sch 2A para 10] Section commentary
11. Declaration to be made by exempt unit trust [TCA 1997 Sch 2A para 11] Section commentary
12. Declaration to be made by a PEPP provider [TCA 1997 Sch 2A para 12] Section commentary
13. Declaration to be made by an excluded person, being a non-resident pension scheme under section172C(2)(bd) [TCA 1997 Sch 2A para 13] Section commentary
14. Declaration to be made by investment limited partnership or equivalent partnership under section 172C(2)(dc) [TCA 1997 Sch 2A para 14] Section commentary

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