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(c) the unique identification number assigned to the property for the purposes of the Finance (Local Property Tax) Act 2012;

(c) the unique identification number assigned to the property for the purposes of the Finance (Local Property Tax) Act 2012;

(a) the name, address and tax reference number of the non-resident person (being, in the case of an individual, his or her personal public service number (within the meaning of section 262 of the Social Welfare Consolidation Act 2005) and, in the case of a company, the reference number stated on any return of income or notice of assessment issued to the company by the Revenue Commissioners);

(a) the name, address and tax reference number of the non-resident person (being, in the case of an individual, his or her personal public service number (within the meaning of section 262 of the Social Welfare Consolidation Act 2005) and, in the case of a company, the reference number stated on any return of income or notice of assessment issued to the company by the Revenue Commissioners);

(a) tax on profits or gains chargeable to tax under Case V of Schedule D, or

(b) tax on any of the profits or gains chargeable under Case IV of Schedule D which arise under the terms of a lease, but to a person other than the lessor, or which otherwise arise out of any disposition or contract such that if they arose to the person making it they would be chargeable under Case V of Schedule D,

(b) tax on any of the profits or gains chargeable under Case IV of Schedule D which arise under the terms of a lease, but to a person other than the lessor, or which otherwise arise out of any disposition or contract such that if they arose to the person making it they would be chargeable under Case V of Schedule D,

where payment is made (whether in the State or elsewhere) directly to a person whose usual place of abode is outside the State (referred to in this section as the ‘nonresident person’) and where the person making the payment provides the Revenue Commissioners with the information specified in subsection (1A); but section 238 shall apply in relation to the payment as it applies to other payments, being annual payments charged with tax under Schedule D and not payable out of profits or gains brought into charge to tax.

where payment is made (whether in the State or elsewhere) directly to a person whose usual place of abode is outside the State (referred to in this section as the ‘nonresident person’) and where the person making the payment provides the Revenue Commissioners with the information specified in subsection (1A); but section 238 shall apply in relation to the payment as it applies to other payments, being annual payments charged with tax under Schedule D and not payable out of profits or gains brought into charge to tax.

(f) the amount withheld from the payment referred to in subsection (1) and remitted to Revenue remitted to the Revenue Commissioners in accordance with section 238.

(I) deducts tax in accordance with section 238, and

(ii)section 238 shall apply to the trustee, guardian, committee, attorney, factor, agent, receiver, branch or manager of the non-resident person in relation to a payment due to a non-resident person which is made to the trustee, guardian, committee, attorney, factor, agent, receiver, branch or manager of that non-resident person as it applies to other payments, being annual payments charged with tax under Schedule D and not payable out of profits or gains brought into charge to tax.

(f) the amount withheld from the payment due in respect of the property and remitted to Revenue remitted to the Revenue Commissioners in accordance with section 238.

(1)Section 1034 shall not apply Subject to subsection (1B)(b), section 1034 shall not apply to—

(1B)(a)Section 1034 shall not apply to—