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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 March 2006 - onwards
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57. Amendment of section 64 (interest on quoted Eurobonds) of Principal Act.

(1) Section 64 of the Principal Act is amended -

(a) in subsection (1) -

(i) by substituting the following for the definition of "appropriate inspector":

"'appropriate officer' means an officer of the Revenue Commissioners authorised by them for the purposes of this section;",

(ii) in the definition of "quoted Eurobond" -

(I) in paragraph (b) by substituting "exchange, and" for "exchange," and

(II) by deleting paragraph (c),

(b) in subsection (3) by substituting "appropriate officer" for "appropriate inspector" in both places where it occurs, and

(c) in subsection (8) -

(i) in paragraph (a)(ii) by inserting "or appropriate officer" after "inspector" in both places where it occurs, and

(ii) in paragraph (b) by inserting "or appropriate officer" after "The inspector".

(2) This section applies from 2 February 2006.

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