47 Certain securities of ACC Bank plc

Debentures, debenture stock and certificates of charge issued by ACC Bank plc are not liable to tax if it can be shown that they are in the beneficial ownership of persons neither domiciled nor ordinarily resident in the State. This section was repealed by the ACC Bank Act 2001 with respect to securities issued on or after the date of the commencement of the repeal (28 February 2002).

Relevant Date: Finance Act 2021