| Links from Section 172H | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
and accordingly, except where otherwise provided by this Chapter, section 172B shall apply in relation to that relevant distribution and the authorised withholding agent shall be obliged to pay and account for the dividend withholding tax (if any) due in relation to the relevant distribution. |
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Taxes Consolidation Act, 1997 |
(3) Where at any time a company resident in the State makes a relevant distribution to a person and, apart from this subsection, the relevant distribution would be treated as being made to an authorised withholding agent for the benefit of another person, the distribution shall be treated as if it were not made to the authorised withholding agent for the benefit of that other person unless, at or before that time, the authorised withholding agent has notified the company or the recognised qualifying intermediary, as the case may be, in accordance with subsection (1) that it is an authorised withholding agent in relation to the relevant distribution, and accordingly, in the absence of such a notification, section 172B shall apply in relation to the relevant distribution. |
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| Links to Section 172H (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(1) Subject to section 172H, section 172B shall not apply where a company resident in the State makes a relevant distribution , either directly or through one or more than one recognised qualifying intermediary, to an authorised withholding agent for the benefit of a person beneficially entitled to the relevant distribution, not being the authorised withholding agent. |
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Taxes Consolidation Act, 1997 |
(e) to operate the provisions of section 172H in a correct and efficient manner, |
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Taxes Consolidation Act, 1997 |
(1) Any person (in this section referred to as “the accountable person”), being a company resident in the State which makes, or an authorised withholding agent who is treated under section 172H as making, any relevant distributions to specified persons in any month shall, within 14 days of the end of that month, make a return to the Collector-General which shall contain details of— |
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Taxes Consolidation Act, 1997 |
(g) the aggregate of the amounts referred to in paragraph (f) in relation to all relevant distributions made or treated under section 172H as being made by the accountable person to specified persons in the month to which the return
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Taxes Consolidation Act, 1997 |
(b) an authorised withholding agent who is treated under section 172H as making, |
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