Taxes Consolidation Act, 1997 (Number 39 of 1997)
INCOME TAX AND CORPORATION TAX: THE MAIN PROVISIONS
Provisions Relating to the Schedule C Charge and Government and Other Public Securities
Principal provisions relating to the Schedule C charge
32 Interpretation (Chapter 1).
In this Chapter—
“banker” includes a person acting as a banker;
“coupons” and “coupons for any foreign public revenue dividends” include warrants for or bills of exchange purporting to be drawn or made in payment of any foreign public revenue dividends;
“dividends”, except in the phrase “stock, dividends or interest”, means any interest, annuities, dividends or shares of annuities;
“foreign public revenue dividends” means dividends payable elsewhere than in the State (whether they are or are not also payable in the State) out of any public revenue other than the public revenue of the State;
“public revenue”, except where the context otherwise requires, includes the public revenue of any Government whatever and the revenue of any public authority or institution in any country outside the State;
“public revenue dividends” means dividends payable out of any public revenue.