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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 265
Deposits of companies and pension schemes
Section 265 sets out the additional information that financial institutions must include on their returns to Revenue when reporting interest paid on deposits that are exempt from 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.