34 Stock, dividends or interest belonging to the State

(1) Exemption from tax is provided for stock, dividends and interest transferred to accounts in the Bank of Ireland in the name of the Minister for Finance in pursuance of any statute. The Bank of Ireland, however, is obliged to give the Revenue Commissioners details of the total amount of such stock, dividends and interest.

(2) Exemption from tax is also provided for stock, dividends or interest belonging to the State (in whatever name they may stand) in the books of the Bank of Ireland.

Relevant Date: Finance Act 2021