1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Finance Act, 1997 (No. 22)
  2. Part I Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-78)
  3. Chapter II Income Tax, Corporation Tax and Capital Gains Tax (ss. 16-51)
  4. 45. Amendment of section 464 (issue of securities with exemption from tax) of Income Tax Act, 1967.
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 10 May 1997 - onwards
    Version 1 of 1    

45. Amendment of section 464 (issue of securities with exemption from tax) of Income Tax Act, 1967.

As of 6 April 1997 this text has repealed

(1) Section 464 (as amended by the Finance Act, 1992) of the Income Tax Act, 1967, is hereby amended in the proviso by the substitution for "Case I" of "Case I or Case IV".

(2) This section shall apply and have effect in respect of interest and other profits or gains, accruing on or after the 21st day of April, 1997, from a security.

Comparing proposed amendment...
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