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Taxes Consolidation Act, 1997 (Number 39 of 1997)


Chapter 4

Investment Certificates and Returns

267R Treatment of investment return.

Subject to section 130, the Tax Acts shall apply to an investment return as if that investment return were interest on a security and the return shall be chargeable to tax accordingly.




Inserted by FA10 s39. Deemed to have come into force and takes effect as on and from 1 January 2010.