Sections 749, 750 and 751.
1. For the purposes of section 749, the appropriate amount in respect of the interest shall be the appropriate proportion of the net interest receivable by the first buyer.
2. For the purposes of sections 750 and 751, the appropriate amount in respect of the interest shall be the gross amount corresponding to the appropriate proportion of the net interest receivable by the first buyer.
(1) For the purposes of paragraphs 1 and 2, the appropriate proportion shall be the proportion which -
(a) the period beginning on the first relevant date and ending on the day before the day on which the first buyer bought the securities,
bears to -
(b) the period beginning on the first relevant date and ending on the day before the second relevant date.
(2) In subparagraph (1) -
"the first relevant date" means -
(a) in a case where the securities have not been quoted in the official list of the Dublin Stock Exchange at a price excluding the value of the interest payment la
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