Finance Act, 1981
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Extension of section 67 (distributions to non-resident individuals) of Corporation Tax Act, 1976. |
21.— Section 67 of the Corporation Tax Act, 1976 , shall, with any necessary modifications, apply in relation to a distribution to which section 64 of that Act applies, which is made on or after the 6th day of April, 1978, and which is received by a company that is not resident in the State as it applies in relation to a distribution received by an individual. |