Regulation 69Z30 Collection and payment of taxF1
(1)
Tax in respect of a relevant distribution is due at the time by which the return on which the distribution must be included is required to be delivered.
(2)
The tax due is equal to the sum which the company is required to deduct from the relevant distribution under—
(a)
regulation 69Z22(1) (deduction of tax from property income distributions), and
(b)
regulation 69Z23(1) (deduction of tax from PAIF distributions (interest)).
(3)
The tax is due from the company making the relevant distribution.
(4)
The tax is payable without an officer of Revenue and Customs making any assessment.
Annotations
Textual amendments
- F1
Pt. 4A inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5