The Income Tax (Employments) (No. 6) Regulations 1955
EXPLANATORY NOTE
(This Note is not part of the Regulations, but is intended to indicate their general purport.) The purpose of these Regulations is to relieve paying agents in this country of the obligation to deduct United States withholding tax from dividends paid to persons in the Republic of Ireland and to accord to those persons the same treatment as that accorded to persons resident in the United Kingdom. The dividends of United States companies paid to persons not resident in the Unite...