898I Returns of interest payments to residual entities

This section deals with the returns that must be made to the Revenue Commissioners in respect of payments to residual entities in other EU Member States or in the dependent or associated territories. The returns will cover the name, address and interest payment to the residual entity and must be done within 3 months of the end of the tax year. For the tax year 2005 the returns will relate to interest payments made in the period 1 July 2005 to 31 December 2005. For subsequent tax years the returns will relate to interest payments made in the full tax year.

Relevant Date: Finance Act 2021