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Taxes Consolidation Act, 1997 (Number 39 of 1997)

40 Securities of International Bank for Reconstruction and Development.

[FA94 s161(1) and (2)(a)]

(1) This section shall apply to any stock or other form of security issued by the International Bank for Reconstruction and Development.

(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.