Special Report: Investigation into Administration of Deposit Interest Retention Tax & Related Matters during period 1 January 86 to 1 December 98 - Office of the Comptroller and Auditor General

Special Report by the Comptroller and Auditor General Deposit Interest Retention Tax




	Chapter 1	Introduction
	Chapter 2	Taxation of Interest
	Chapter 3	DIRT and Non-Residential Exemption
	Chapter 4	Deposits at Financial Institutions
	Chapter 5	Department of Finance
	Chapter 6	Central Bank of Ireland
	Chapter 7	Office of the Revenue Commissioners
	Chapter 8	Audit Examination of Financial Institutions
	Chapter 9	Bank of Ireland Group
	Chapter 10	Ulster Bank Group
	Chapter 11	National Irish Bank Group
	Chapter 12	Irish Permanent plc
	Chapter 13	EBS Building Society
	Chapter 14	First Active plc
	Chapter 15	Irish Nationwide Building Society
	Chapter 16	TSB Bank
	Chapter 17	ACC Bank plc
	Chapter 18	ICC Bank/ ICC Investment Bank Ltd
	Chapter 19	An Post
	Chapter 20	Barclays Bank plc
	Chapter 21	GE Capital Woodchester Bank Ltd
	Chapter 22	Guinness & Mahon (Ireland) Ltd
	Chapter 23	Other Financial Institutions
	Chapter 24	Administration of DIRT by AIB Group
	Chapter 25	Reclassification of Accounts by AIB
	Chapter 26	Differences between AIB and Revenue, Interpretation of 1991 "Arrangement"
	Chapter 27	AIB Group Internal Auditors Report