F1PART 4APROPERTY AIFS

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Amendments (Textual)

CHAPTER 6COMPLIANCE IN RELATION TO THE PROPERTY AIF REGIME

Accounting for tax deducted from property income distributions

Collection and payment of tax69Z30

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.