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Taxes Consolidation Act, 1997 (Number 39 of 1997)


Chapter 1A

Payments in respect of non-resident artistes by companies qualifying for relief for investment in films

529B Interpretation (Chapter 1A).

(1) In this Chapter—

artiste” means an individual who provides artistic services;

artistic services” means the services of an individual, when provided within the State, in giving a performance in audio-visual works of any kind, including films and television content, which is or may be made available to the public or any section of the public;

appropriate tax”, in relation to a relevant payment, means—

(a)where such payment does not include value-added tax, a sum representing income tax on the amount of that payment at the standard rate in force at the time of payment, and

(b)where such payment includes value-added tax, a sum representing income tax at the standard rate in force at the time of payment on the amount of that payment exclusive of the value-added tax;

certificate of deduction” means a certificate issued in accordance with section 529D(2);

chargeable period” means the period specified in a notice in writing given by the Revenue Commissioners to a person, being a period of one or more income tax months, in respect of which the person is required under section 529E to make a return to the Collector-General, or where no such notice issued, a calendar month;

due date”, in relation to a chargeable period, means the day that is 23 days after the end of that period;

EEA Agreement” means the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by all subsequent amendments to that Agreement;

EEA State” means a state which is a contracting party to the EEA Agreement;

electronic means” has the meaning assigned to it in section 917EA(1);

income tax month” means a calendar month;

non-resident” means an individual who is neither resident nor ordinarily resident in the State, in another Member State or in another EEA state;

qualifying company” has the meaning assigned to it in section 481;

relevant payment” means any payment of whatever nature made, whether directly or indirectly, by a qualifying company in a chargeable period in respect of artistic services provided by an artiste who is nonresident, whether or not the artistic services are provided directly or indirectly to the qualifying company including any payments relating to the exploitation of or compensation for any rights held by or on behalf of or in respect of the artiste who is non-resident, but excludes emoluments to which Chapter 4 of Part 42 applies;

Revenue officer” means an officer of the Revenue Commissioners;

specified person” means a person to whom a relevant payment is due.

(2) For the purposes of this Chapter any reference to the amount of a relevant payment shall be construed as a reference to the amount which would be the amount of that payment as if no appropriate tax were required to be deducted from that payment.




Inserted by F(No.2)A13 s25(1). Comes into operation on 10 January 2015 as per S.I. No. 7 of 2015.