Capital Gains Tax Act, 1975
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Government and other securities. |
19.—The following shall not be chargeable assets— | |
(a) securities (including savings certificates) issued under the authority of the Minister for Finance; | ||
(b) stock issued by any of the following authorities— | ||
(i) a local authority; | ||
(ii) a harbour authority mentioned in the First Schedule to the Harbours Act, 1946 ; | ||
(c) land bonds issued under the Land Purchase Acts; and | ||
(d) debentures, debenture stock, certificates of charge or other forms of security issued by the Electricity Supply Board, Córas Iompair Éireann, The Agricultural Credit Corporation, Limited, Bord na Móna, Aerlínte Éireann, Teoranta, Aer Lingus, Teoranta or Aer Rianta, Teoranta. |