No 39 of 1997, Section 36, Link Report

Links from Section 36
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0018.html	(2) The interest on all securities issued, or deemed to have been issued, subject to the condition referred to in subsection (1) shall be paid without deduction of tax, but all such interest shall be chargeable under Case III of Schedule D and, where any funds under the control of any court or public department are invested in any such securities, the person in whose name the securities are invested shall be the person so chargeable in respect of the interest on those securities.
Links to Section 36 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sched32.html	(1) Any stock under section 87 of the Local Government Act, 1946, issued on or after the 13th day of July, 1955, shall be deemed to be securities issued under the authority of the Minister for Finance under section 36, and that section shall apply accordingly.
Taxes Consolidation Act, 1997	sec0018.html	(d) interest on any securities issued, or deemed within the meaning of section 36 to be issued, under the authority of the Minister for Finance, in cases where such interest is paid without deduction of tax;
Taxes Consolidation Act, 1997	sec0246.html	(e) interest on any securities in respect of which the Minister for Finance has given a direction under section 36,
Taxes Consolidation Act, 1997	sec0037.html	(2) The securities specified in the Table to this section shall be deemed to be securities issued under the authority of the Minister for Finance under section 36, and that section shall apply accordingly.
Taxes Consolidation Act, 1997	sec0037.html	(3) ~~Notwithstanding anything in the Tax Acts,~~ Notwithstanding anything in the Tax Acts, other than Part 35D, in computing for the purposes of assessment under Schedule D the amount of the profits or gains of a company (being a company referred to in the Table to this section) for any accounting period, the amount of the interest on any securities which, by direction of the Minister for Finance given under section 36, as applied by subsection (2), is paid by the company without deduction of tax for such period shall be allowed as a deduction.
Taxes Consolidation Act, 1997	sec0038.html	(2) Any securities to which this section applies shall be deemed to be securities issued under the authority of the Minister for Finance under section 36, and that section shall apply accordingly.
Taxes Consolidation Act, 1997	sec0038.html	(3) ~~Notwithstanding anything in the Tax Acts,~~ Notwithstanding anything in the Tax Acts, other than Part 35D, in computing for the purposes of assessment under Case I of Schedule D the amount of the profits or gains of a body corporate by which the securities to which this section applies are issued, for any period for which accounts are made up, the amount of the interest on such securities which, by direction of the Minister for Finance under section 36, as applied by this section, is paid by the body corporate without deduction of tax for such period shall be allowed as a deduction.
Taxes Consolidation Act, 1997	sec0039.html	(2) Any stock or other form of security to which this section applies shall be deemed to be a security issued under the authority of the Minister for Finance under section 36, and that section shall apply accordingly.
Taxes Consolidation Act, 1997	sec0040.html	(2) Any stock or other form of security to which this section applies shall be deemed to be a security issued under the authority of the Minister for Finance under section 36, and that section shall apply accordingly.
Taxes Consolidation Act, 1997	sec0041.html	Any stock or other form of security issued by a body designated under section 4(1) of the Securitisation (Proceeds of Certain Mortgages) Act, 1995, shall be deemed to be a security issued under the authority of the Minister for Finance under section 36, and that section shall apply accordingly.
Taxes Consolidation Act, 1997	sec0751B.html	“securities” means securities to which section 36 applies.