The situation of assets specified in this section shall, except where otherwise provided by section 29, be determined for the purposes of the Capital Gains Tax Acts in accordance with the following provisions:
(a) the situation of rights or interests (otherwise than by means of security) in or over immovable property shall be that of the immovable property;
(b) subject to this section, the situation of rights or interests (otherwise than by means of security) in or over tangible movable property shall be that of the tangible movable property;
(c) subject to this section, a debt, secured or unsecured, shall be situated in the State only if the creditor is resident in the State;
(d) shares or securities issued by any municipal or governmental authority, or by any body created by such an authority, shall be situated in the country of that authority;
(da) subject to paragraph (d), shares in, or securities of, a company incorporated in the State shall be situated in the State and, for the p
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