Select view:

Taxes Consolidation Act, 1997 (Number 39 of 1997)

199 Interest on certain securities.

[ITA67 s345; FA74 s86 and Sch 2 PtI]

Income tax shall not be chargeable in respect of the interest on securities issued by the Minister for Finance for the purpose of being used in payment of income tax, and such interest shall not be reckoned in computing income for the purposes of the Income Tax Acts.