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trade, or from quarries, mines, works, tolls, fairs, bridges, and railways case ii: profit arising from any profession not contained in any other schedule case iii: interest on money or debts, annuities, discounts, profits on government debt not covered in schedule c, interest on certain government
debt, income on securities outside the state not covered in schedule c, and income from possessions outside the state case iv: tax in respect of any annual profits or gains not covered by any other case or schedule. there are also specific types of income specified by law to be taxed under case iv. case...
https://en.wikipedia.org/wiki/Taxation_in_the_Republic_of_Ireland