898E Interest payments

This section defines what is meant by “interest payments” for the purposes of the legislation. “Interest payment” is defined very widely. It includes distributions made by UCITS and income from the sale of units in certain UCITS. More detailed guidance on what is regarded as an “interest payment” for the purposes of this Chapter is contained in the Guidance Notes for Paying Agents published by the Revenue Commissioners on their website at www.revenue.ie/en/about/publications/savings-tax-directive.html.

Relevant Date: Finance Act 2021