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Taxes Consolidation Act, 1997 (Number 39 of 1997)

39 Securities of certain European bodies.

[FA73 s92(1) and (2)(a); FA89 s98(1)]

(1) This section shall apply to any stock or other form of security issued in the State by the European Community, the European Coal and Steel Community, the European Atomic Energy Community or the European Investment Bank.

(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.