Taxes Consolidation Act 1997 section 263A

Declarations to a relevant deposit taker relating to deposits of certain persons

Section 263A sets out the requirements for a written declaration that allows individuals aged 65 or over, whose income is below the income tax exemption limit, to receive deposit interest without deduction of deposit interest retention tax (DIRT).

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.