Revenue Precedents
Copyright royalties are not annual payments for the purposes of section 238 TCA 1997. IT952508
Interest paid on an award made by an arbitrator under section 34 of the Arbitrator's Act 1954 IS “interest of money” within the meaning of section 238 TCA 1997. IT923104
Are film royalties’ annual payments? Generally, yes, since they are normally pure income profit. IT913560