Finance Act 2012
|
Amendment of section 533 (location of assets) of Principal Act. |
56.— (1) Section 533 of the Principal Act is amended— | |
(a) by inserting the following after paragraph (d): | ||
“(da) subject to paragraph (d), shares in, or securities of, a company incorporated in the State shall be situated in the State and, for the purposes of this paragraph, ‘shares’ includes warrants in respect of shares (including share warrants (within the meaning of section 88 of the Companies Act 1963 )) and any other instrument or security the value of which is derived from, or calculated by reference to, shares;”, | ||
and | ||
(b) in paragraph (e) by substituting “subject to paragraphs (d) and (da)” for “subject to paragraph (d)”. | ||
(2) This section applies as on and from 8 February 2012. |