Taxes Consolidation Act, 1997 (as amended up to and including Finance Act (No.2) 2023)
- Section 890 — Returns by persons in receipt of income belonging to others.
- Section 891 — Returns of interest paid or credited without deduction of tax.
- Section 891A — Returns of interest paid to non-residents.
- Section 891B
— Returns of certain payments made by certain persons.
- Section 891C — Returns of certain information by investment undertakings.
- Section 891D — Returns of payment transactions by payment settlers.
- Section 891DA — Returns of certain payment card transactions by payment card providers
- Section 891E
— Implementation of the Agreement to Improve Tax Compliance and Provide for Reporting and Exchange of Information concerning
Tax Matters (United States of America) Order 2013.
- Section 891F
— Returns of certain information by financial institutions
- Section 891G
— Implementation of Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic
exchange of information in the field of taxation
- Section 891GA — Disclosure of certain information for the purposes of administrative cooperation in the field of taxationFootnotes
- Section 891H — Country-by-country reporting
- Section 891I
— Implementation of Article 1(8) of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU as regards
mandatory automatic exchange of information in the field of taxation in relation to platform operators
- Section 891J — Return of certain information by Reporting Platform Operators
- Section 891K — Implementation of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation in relation to presence requests
- Section 891L
— Implementation of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16
- Section 892 — Returns by nominee holders of securities.
- Section 893 — [Returns by certain intermediaries in relation to UCITS.] [section deleted]
- Section 894 — Returns of certain information by third parties.
- Section 894A — Returns by third parties in relation to personal reliefs.
- Section 895
— Returns in relation to foreign accounts.
- Section 896 — Returns in relation to certain offshore products.
- Section 896A — Returns in relation to settlements and trustees.
- Section 896B — Provision of information by Commission for Taxi Regulation.
- Section 896C— [Untitled]
- Section 897 — Returns of employees’ emoluments, etc.
- Section 897A — Returns by employers in relation to pension products.
- Section 897B — Returns of information in respect of awards of shares to directors and employees.
- Section 897C — Returns by employers in relation to reportable benefits
- Section 898 — Returns of copies of rates and production of certain valuations.
- Section 898A — Format of returns etc.
- Section 898B — Interpretation (Chapter 3A).
- Section 898C — Beneficial owner.
- Section 898D — Paying agent and residual entity.
- Section 898E — Interest payment.
- Section 898F — Obligations of paying agents where contractual relations entered into before 1 January 2004.
- Section 898G — Obligations of paying agents in other contractual relations entered into.
- Section 898H — Returns of interest payments made to or secured for beneficial owners.
- Section 898I — Returns of interest payments to residual entities.
- Section 898J — Exchange of information between Member States.
- Section 898K — Special arrangements for certain securities.
- Section 898L — Certificate for the purposes of Article 13.2 of the Directive.
- Section 898M — Credit for withholding tax.
- Section 898N — Audit.
- Section 898O — Penalty for failure to make returns, etc.
- Section 898P — Arrangements with third countries and dependent and associated territories of Member States.
- Section 898Q — Miscellaneous and supplemental.
- Section 898R — Commencement (Chapter 3A).
- Section 898S — Cessation.
- Section 899 — Inspector’s right to make enquiries.