Finance Act, 1984
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Chapter IV Anti-avoidance and Anti-evasion | ||
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Tax treatment of certain non-interest-bearing securities. |
28.— (1) The provisions of section 465 of the Income Tax Act, 1967 , and section 63 of the Finance Act, 1969 , shall not apply to issues of securities to which this section applies which are made after the 25th day of January, 1984, unless a tender for any such securities was submitted on or before that date. | |
(2) This section applies to— | ||
(a) Exchequer Bills issued by the Minister for Finance, and | ||
(b) Agricultural Commodities Intervention Bills issued by the Minister for Agriculture. |