Finance Act, 1984
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CHAPTER X Capital Gains Tax | ||
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Extension of section 19 (Government and other securities) of Capital Gains Tax Act, 1975. |
66.— Section 19 of the Capital Gains Tax Act, 1975 , shall apply in relation to securities issued— | |
(a) in the State, with the approval of the Minister for Finance, by the European Coal and Steel Community, the European Atomic Energy Community or the European Investment Bank as it applies to the forms of security specified in paragraph (a) of that section, and | ||
(b) by An Post or Bord Telecom Éireann and guaranteed by the Minister for Finance as it applies to the forms of security specified in paragraph (d) of that section. |