Taxes Consolidation Act, 1997 (Number 39 of 1997)
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Chapter 5
Reporting
267T Reporting.
Part 38 in so far as it relates to the reporting of interest payments shall apply to a deposit return, a credit return or an investment return as if that return were an interest payment.
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Inserted by FA10 s39. Deemed to have come into force and takes effect as on and from 1 January 2010.