Part 06

Company distributions, tax credits, franked investment income, and advance corporation tax

• Part 06-02-02Distributions.

  [PDF]14-Jul-2020 Show less

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• Part 06-02-03Matters to be treated as distributions: interest on certain loans
• Part 06-02-04Interest Payments made to a 75% or more Non-Resident Parent Company
• Part 06-02-05Certain arrangements on disposals of shares in a close company (section 135 TCA 1997)
• Part 06-03-01Treatment of Dividends on Certain Preference Shares
• Part 06-04-02Distributions out of certain exempt profits or gains or out of certain relieved income

  [PDF]24-Jul-2023 Show less

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• Part 06-06-01Attribution of Distributions to Accounting Periods

  [PDF]05-Oct-2017 Show less

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• Part 06-07-01Franked Investment Income
• Part 06-08A-01Dividend Withholding Tax (DWT) - Details of Scheme

  [PDF]20-May-2019 [PDF]01-Aug-2019 [PDF]10-Jul-2020 [PDF]14-Dec-2020 [PDF]13-Jan-2023 Show less

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• Part 06-08B-01Technical Guidance Notes in respect of the operation of DWT

  [PDF]29-May-2023 Show less

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• Part 06-09-01Acquisition by a company of its own shares (S176 - S186)

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• Part 06-09-02Quoted Company - Acquisition of its Own Shares