(1) In this section -
"appropriate officer" means an officer of the Revenue Commissioners authorised by them for the purposes of this section;
"quoted Eurobond" means a security which - (a) is issued by a company (b) is quoted on a recognised stock exchange, and (c) [deleted] (d) carries a right to interest;
"relevant foreign securities" means - (a) any such stocks, funds, shares or securities as give rise to dividends to which this Chapter applies, or (b) any such securities as give rise to foreign public revenue dividends within the meaning of section 32;
"relevant person" means - (a) the person by or through whom interest is paid, or (b) a banker or any other person, or a dealer in coupons, referred to in section 62, as the case may be.
(1A) The definition of 'recognised clearing system' in section 246A(2) applies for the purposes of this section as it applies for the purposes of section 246A.
(2) Subject to section 817V, section 246(2) shall not apply to int
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