Finance Act, 1997
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Amendment of section 14 (relief to individuals on loans applied in acquiring interest in companies) of Finance Act, 1992 . |
10.—As on and from the 6th day of April, 1997, section 14 of the Finance Act, 1992 , is hereby amended by the substitution of the following definition for the definition of “quoted company”: | |
“‘quoted company’ means a company whose shares, or any class of whose shares— | ||
(a) are listed in the official list of the Irish Stock Exchange or any other stock exchange, or | ||
(b) are quoted on an unlisted securities market of any stock exchange;”. |