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(d) a common contractual fund within the meaning given to it in section 739I(inserted by the Finance Act 2005); (inserted by the Finance Act 2005), or

(ed) interest paid by a Fund investment vehicle (within the meaning of section 37 of the National Treasury Management Agency (Amendment) Act 2014) of which the Minister for Finance is the sole beneficial owner,

(ed) interest paid by a Fund investment vehicle (within the meaning of section 37 of the National Treasury Management Agency (Amendment) Act 2014) of which the Minister for Finance is the sole beneficial owner,

(2) Where any yearly interest charged with tax under Schedule D is paid—

(e) interest on any securities in respect of which the Minister for Finance has given a direction under section 36,

(cc) interest paid in the State to a qualifying company (within the meaning of section 110),

(ccc) interest paid by a qualifying company (within the meaning of section 110) to a person who, by virtue of the law of a relevant territory, is resident for the purposes of tax in the relevant territory, except, in a case where the person is a company, where such interest is paid to the company in connection with a trade or business which is carried on in the State by the company through a branch or agency,

the person by or through whom the payment is made shall on making the payment deduct out of the payment a sum representing the amount of the tax on the payment at the standard rate in force at the time of the payment, and subsections (1) and (3) to (5) of section 238 shall apply to such payments as they apply to payments specified in subsection (2) of that section.

“bank” includes building society within the meaning of section 256(1);

(ii) by a company (in this paragraph referred to as the “first-mentioned company”) to which subparagraphs (i) and (ii) of subsection (5)(a) apply to another company resident in the State where that other company is deemed to be a member of the same group of companies as the first-mentioned company and for this purpose the provisions of subsection (1) of section 411 shall apply to determine whether companies are deemed to be members of the same group of companies as if references in that subsection to a 75 per cent subsidiary were references to a 51 per cent subsidiary,

(g) interest which under section 437 is a distribution. distribution, or

“relevant security” means a security issued by a company on or before the 31st day of December, 2005 in the course of carrying on relevant trading operations within the meaning of section 445 or 446, on terms which oblige the company to redeem the security within a period of 15 years after the date on which the security was issued. issued;

“relevant security” means a security issued by a company on or before the 31st day of December, 2005 in the course of carrying on relevant trading operations within the meaning of section 445 or 446, on terms which oblige the company to redeem the security within a period of 15 years after the date on which the security was issued. issued;

(i) the National Asset Management Agency or a company referred to in section 616(1)(g),

(ii) the State acting through the National Asset Management Agency or through a company referred to in section 616(1)(g), or

(iii) the National Treasury Management Agency by the National Asset Management Agency or by a company referred to in section 616(1)(g),

(ii) a company referred to in section 616(1)(g), or

(iii) the State acting through the National Asset Management Agency, or through a company referred to in section 616(1)(g),

(f) interest paid without deduction of tax by virtue of section 700, or section 700,

(a) a unit trust mentioned in section 731(5)(a),

(ii) by a specified collective investment undertaking within the meaning of section 734,

(b) a special investment scheme within the meaning given to it in section 737, or

(c) an investment undertaking within the meaning given to it in section 739B; section 739B, or

(bbb) interest paid in the State to an investment undertaking within the meaning of section 739B,

(d) a common contractual fund within the meaning given to it in section 739I(inserted by the Finance Act 2005); (inserted by the Finance Act 2005), or

(e) an investment limited partnership within the meaning of section 739J;

(fa) interest paid in the State to an exempt approved scheme within the meaning of section 774,

(b) not being such a Member State, a territory with the government of which arrangements having the force of law by virtue of section 826 section 826(1)(a) section 826(1) have been made. made; have been made, or

(c) not being a territory referred to in paragraph (a) or (b), a territory with the government of which arrangements have been made which on completion of the procedures set out in section 826(1) will have the force of law;

(A) is exempted from the charge to income tax under arrangements made with the government of a territory outside the State having the force of law under the procedures set out in section 826(1), or

(B) would be exempted from the charge to income tax if arrangements made, on or before the date of payment of the interest, with the government of a territory outside the State, that do not have the force of law under the procedures set out in section 826(1), had the force of law when the interest was paid,

(B) has provided the first company referred to in subsection (3)(bb) with its tax reference number (within the meaning of section 885).