Taxes Consolidation Act 1997 section 172E

Qualifying intermediaries

Section 172E sets out the conditions under which an intermediary may be authorised as a qualifying intermediary (QI) for the purposes of dividend withholding tax (DWT), and the obligations that attach to that status.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.