Taxes Consolidation Act, 1997 (Number 39 of 1997)
This section has been repealed.
Repealed by ACC BA 01 s12. With effect from 28 February 2002 per SI 69 of 2002.
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47 Certain securities of ACC Bank plc.
[ITA67 s468(3)]
Debentures, debenture stock and certificates of charge issued by ACC Bank plc, shall not be liable to tax so long as it is shown in the manner to be prescribed by the Minister for Finance that they are in the beneficial ownership of persons neither domiciled nor ordinarily resident in the State.
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