Taxes Consolidation Act, 1997 (Number 39 of 1997)
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Chapter 4
Investment Certificates and Returns
267R Treatment of investment return.
Subject to section 130, the Tax Acts shall apply to an investment return as if that investment return were interest on a security and the return shall be chargeable to tax accordingly.
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Inserted by FA10 s39. Deemed to have come into force and takes effect as on and from 1 January 2010.