1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Management Provisions (ss. 849-1104)
  3. Part 38 Returns of income and gains, other obligations and returns, and revenue powers (ss. 876-917N)
  4. Chapter 3A Implementation of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (ss. 898B-898S)
  5. 898K. Special arrangements for certain securities.
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Version status: Ceased | Document consolidation status: Updated to reflect all known changes
Version date: 31 December 2011 - onwards
  Version 2 of 2    

898K. Special arrangements for certain securities.

As of 31 December 2011 this text has been ceased

(1) Subject to subsection (2), section 898E shall not apply to a security (being a security issued under a programme) -

(a) which issued before 1 March 2001, or

(b) where the issuing prospectus was approved before that date by the competent authorities of a Member State (within the meaning of Council Directive 80/390/EEC [OJ No. L100, 17.4.1980, p.1]) or by the responsible authorities of a third country.

(2) Subsection (1) shall cease to apply -

(a) in the case of a security issued under a programme promoted by any Government or an entity referred to in the Annex to the Directive, to all securities issued under that programme if on or after 1 March 2002 any further security is issued under that programme, and

(b) in any other case, to any security issued under that programme on or after 1 March 2002.

(3) This section shall cease to apply as on and from 31 December 2011.

(4) [ deleted ]

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