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Taxes Consolidation Act, 1997 (Number 39 of 1997)


Chapter 5


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.




Inserted by FA10 s39. Deemed to have come into force and takes effect as on and from 1 January 2010.